M/S Ramson Remedies vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, M/s Ramson, filed a writ petition before the High Court of Punjab and Haryana challenging the validity of service of a notice and an order-in-original. The core of the dispute revolved around whether uploading these documents on the GST portal under the tab ‘View Additional Notices and Orders’ constituted proper service in accordance with Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The petitioner contended that this method of uploading did not amount to valid service. The respondents, the State of Punjab and Others, were represented by the Additional Advocate General and Senior Standing Counsel.
Held
The Court held that the issue raised in the present writ petition was no longer res integra and stood concluded by previous judgments of the High Court. Specifically, the Court referred to its decision in CWP-27139-2023, Luxmi Traders v. Union Territory of Chandigarh and Others, which was further clarified in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The ratio decidendi from these prior judgments, which the present case followed, established the legal principle regarding the validity of service of notices and orders through the GST portal. Consequently, the Court found no reason to deviate from its earlier pronouncements. The writ petition was disposed of in the same terms as the aforementioned judgments, implying that the Court found the service to be valid or that the relief granted in the prior cases was applicable here.
Key Issues
1. Whether uploading of a notice and an order-in-original on the common portal, www.gst.gov.in, under the tab ‘View Additional Notices and Orders’ amounts to proper service in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner argued that such an upload does not constitute proper service. The judgment does not explicitly detail the petitioner's specific legal arguments or precedents cited, other than the general contention regarding the validity of service. Revenue/State's Argument: The respondents, through their counsel, contended that the issue is no longer res integra and has been concluded by previous judgments of the High Court. They relied on the decisions in CWP-27139-2023, Luxmi Traders v. Union Territory of Chandigarh and Others, and CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
169 I
M/s Ramson State of Punj
CORAM: H
H
Present M M f M M M M *
ASHWANI KU
S petition is as original in th portal, being petitioner in and Services
L present case judgment of Territory of IN THE HIGH COURT OF PUNJ CHANDIGARH
Date of n Remedies
V jab and Others
HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Sandeep Goyal, Sr. Advocat Mr. Rishab Singla, Advocate, for the petitioner(s). Mr. Saurabh Kapoor, Addl. A.G., Mr. Sourabh Goel, Senior Stand Ms. Himanshi Gautam, Advocat Ms. Drishti Saraf, Advocate for **** UMAR MISHRA, A.C.J. (Oral) Short question that requires s to whether uploading of a no he tab ‘View Additional Notices g www.gst.gov.in amounts to n view of Section 169 read wi Tax Act, 2017? Learned counsel for the par e is no longer res integra an this Court in CWP-27139-202 f Chandigarh and Others. T
JAB AND HARYANA AT H CWP-2360-2025 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR te and , Punjab. ding Counsel, UOI, with te, and the respondents-UOI. consideration in this writ otice as well as the order-in- and Orders’, on the common proper service of it, on the th Section 146 of the Goods rties are ad idem that the nd stands concluded by the 25, Luxmi Traders v. Union he said judgment has been VANDANA YADAV 2026.08.19 17:01 I attest to the accuracy and integrity of this document
CWP-2360-2025 (O&M) further clarified by this Court in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. 3. As the issue raised in this case is squarely covered by the judgments rendered by this Court in Luxmi Traders (supra) as further clarified in The Amar Cooperative LC Society Ltd (supra), the instant writ petition is disposed of in the same terms.
Pending application(s), if any, shall stand disposed of accordingly.
[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE
[ROHIT KAPOOR] JUDGE
August 14, 2026 Rajesh/Vandana Yadav
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No VANDANA YADAV 2026.08.19 17:01 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.