M/S Varsha Steels vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, M/s Varsha S Steels, filed a writ petition before the Punjab and Haryana High Court. The core of the petition concerned whether uploading a notice and an order-in-original to the 'View Additional Notices and Orders' tab on the www.gst.gov.in portal constituted proper service under Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The petitioner sought clarification on this procedural aspect of GST law. The respondents were the State of Punjab and Others, including the Union of India.
Held
The Court held that the issue raised in the present writ petition is squarely covered by previous judgments of the High Court. Specifically, the Court referred to its decisions in Luxmi Traders v. Union Territory of Chandigarh and Others, and The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. These prior judgments had clarified the position regarding the proper service of notices and orders through the GST portal. Consequently, the Court found no reason to deviate from its established stance. The petition was disposed of in the same terms as the aforementioned judgments, implying that the Court found the service to be proper as per the established legal precedent. No specific amount in dispute was mentioned, and no issues were left undecided.
Key Issues
1. Whether uploading a notice and an order-in-original to the 'View Additional Notices and Orders' tab on the www.gst.gov.in portal amounts to proper service in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? The petitioner argued that the issue is no longer res integra and has been concluded 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 issue. The petitioner relied on the High Court's judgments 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
209 I
M/s Varsha S The State of CORAM: H
H
Present 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 Steels
V f Punjab and Others
HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Mohit Bassi, 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 ified by this Court in CW
JAB AND HARYANA AT H CWP-306-2025 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR , 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 WP-15601-2026, The Amar VANDANA YADAV 2026.08.21 10:17 I attest to the accuracy and integrity of this document
CWP-306-2025 (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.