M/S Ladian Motors vs. Union Of INDIA And Others
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The petitioner, M/s Ladian Motors, filed a writ petition before the Punjab and Haryana High Court challenging the validity of service of a notice and an order-in-original. The core of the dispute was 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 sought clarification on this procedural aspect of tax law. The respondents were the Union of India and others, including the State of Punjab.
Held
The Court held that the question of whether uploading a notice and order-in-original on the GST portal under the ‘View Additional Notices and Orders’ tab constitutes proper service under Section 169 read with Section 146 of the GST Act, 2017, was no longer open to debate. This was because the issue had been conclusively decided by this Court in previous judgments. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders v. Union of India and Others, and its subsequent clarification in CW-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. Therefore, the present writ petition was disposed of in terms of these prior judgments.
Key Issues
1. Whether uploading of a notice as well as an order-in-original on the common portal, specifically 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? The petitioner contended that the issue was no longer res integra and had been decided by previous judgments of the High Court. The revenue or State did not present any arguments as the parties were ad idem (in agreement) on the fact that the issue was concluded by prior judicial pronouncements.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
259 I
M/s Ladian M Union of Ind
CORAM: H
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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 further clar IN THE HIGH COURT OF PUNJ CHANDIGARH
Date of Motors
V dia and Others
HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Veer Singh, Advocate and Mr. Deepak Bajaj, Advocate, for the petitioner(s). Mr. Sourabh Goel, Senior Stand Ms. Himanshi Gautam, Advocat Ms. Drishti Saraf, Advocate for Mr. Saurabh Kapoor, Addl. A.G., **** 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 ified by this Court in CW
JAB AND HARYANA AT H CWP-38475-2025 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR ding Counsel, UOI, with te, and the respondents-UOI. , Punjab. 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 WP-15601-2026, The Amar VANDANA YADAV 2026.08.21 10:17 I attest to the accuracy and integrity of this document
CWP-38475-2025 (O&M) 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 SK/Vandana Yadav
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No
VANDANA YADAV 2026.08.21 10:17 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.