Ms Krishna Sales Corporation vs. The State Of Punjab
Original PDF →Facts
The petitioners, M/s Krishan Sales Corporation & Another, 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 common portal, www.gst.gov.in, 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 State of Punjab and Others were the respondents. The judgment does not specify the tax period or the amount in dispute.
Held
The Court held that the issue of whether uploading a notice and an order-in-original on the common portal, www.gst.gov.in, under the tab ‘View Additional Notices and Orders’ constitutes proper service in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, is no longer res integra. The Court found that this issue stands concluded by its previous judgments in CWP-27139-2023, Luxmi Traders v. Union of Chandigarh and Others, and further clarified in CW-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. Consequently, the instant writ petition was disposed of in the same terms as these prior judgments. The operative direction was to dispose of the writ petition in line with the precedents.
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 Contention: The petitioners argued that uploading the notice and order-in-original on the GST portal under the specified tab constitutes proper service. They relied on previous judgments of the High Court in support of this contention. Revenue's Contention: The respondents (State of Punjab and Others, including the Union of India) did not present any arguments against the petitioner's stance, as the parties were ad idem that the issue was no longer res integra and had been concluded by prior judgments of the Court.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
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HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Paras Jain, Advocate and Mr. Abhishek 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 ified by this Court in CW
JAB AND HARYANA AT H CWP-19839-2025 (O&M) f Decision:14thAugust, 2026. er
.…...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 18:31 I attest to the accuracy and integrity of this document
CWP-19839-2025 (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 Rajesh/Vandana Yadav
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No VANDANA YADAV 2026.08.21 18:31 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.