M/S Sham Provision Store vs. State Of Ut Chandigarh And Ors
Original PDF →Facts
The petitioner, M/S Sham Provision Store, 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 petitioner contended that uploading these documents on the common GST portal under the tab ‘View Additional Notices and Orders’ did not constitute proper service. The respondents were the State of UT Chandigarh and others, representing the revenue. The core of the dispute revolved around the interpretation of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, concerning the modes of service of notices and orders. The procedural history indicates this is a writ petition, not an appeal against a tribunal order.
Held
The Court held that the issue raised in the present writ petition was squarely covered by previous judgments of the same High Court. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and the subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. Based on these precedents, the Court found that the matter was no longer res integra. The Court did not independently analyze the facts or arguments but disposed of the petition in terms of the aforementioned judgments. The operative direction was to dispose of the writ petition in the same terms as the cited cases, implying that the petitioner's challenge was either allowed or dismissed based on the outcome of those prior judgments.
Key Issues
1. Whether uploading a notice and an order-in-original in the ‘View Additional Notices and Orders’ tab on the common portal (www.gst.gov.in) constitutes proper service on the petitioner under 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 amount to proper service as per the relevant provisions of the GST Act. Revenue's Argument: The respondents (State of UT Chandigarh and others) contended that the uploading of documents on the GST portal is a valid mode of service. They relied on previous judgments of the High Court, specifically CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and its clarification in 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
213 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-10644-2026 (O&M) Date of Decision: 14.08.2026 M/S SHAM PROVISION STORE ....PETITIONER(S) VERSUS STATE OF UT CHANDIGARH AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Kshitij Sharma, Advocate for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel, UOI, Ms. Geetika Sharma, Advocate, Ms. Himanshi Gautam, Advocate, and Ms. Drishti Saraf, Advocate for the respondents/Revenue. Mr. Sourabh Goel, Additional Standing Counsel, U.T. with Mr. Sachit Singla, Junior Standing Counsel, for the respondents/U.T. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
Short question that requires consideration in this writ petition is as to whether uploading of a notice as well as the order-in- original in the tab ‘View Additional Notices and Orders’, on the common portal, being www.gst.gov.in amounts to proper service of it, on the petitioner in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017?
Learned counsel for the parties are ad idem that the present case is no longer res integra and stands concluded by the judgment of this Court in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others. The said judgment has been further clarified by MOHIT GOYAL 2026.08.20 11:55 I attest to the accuracy and integrity of this document
CWP-10644-2026 (O&M)
2 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.
All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]
JUDGE AUGUST 14, 2026 Mohit Goyal
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No MOHIT GOYAL 2026.08.20 11:55 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.