Bansal Polymers vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, Bansal Polymers, 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 petitioner contended that uploading these documents on the common portal, www.gst.gov.in, under the tab ‘View Additional Notices and Orders’ did not constitute proper service. The revenue, represented by the State of Punjab and Others, did not present any arguments against the petitioner's claim. The core of the dispute revolved around whether this method of communication satisfied the requirements of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017.
Held
The Court held that the issue raised by the petitioner 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, and further clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. These judgments had already determined the validity of service through the GST portal. Consequently, the instant writ petition was disposed of in the same terms as those prior judgments. The operative direction was to dispose of the petition in line with the established precedents, implying that the service method was deemed valid or invalid based on those prior rulings. The specific finding on whether the service in this particular case was proper was not detailed but was subsumed within the disposal based on prior judgments.
Key Issues
1. 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’ 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 this method of uploading documents on the GST portal does not constitute proper service as per the relevant provisions of the GST Act. They relied on previous judgments of the High Court to support their contention. Revenue's Argument: The judgment records that the parties were ad idem (in agreement) that the issue was no longer res integra (undecided) and stood concluded by prior judgments of the High Court. Therefore, no specific arguments were presented by the revenue against the petitioner's claim.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
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JAB AND HARYANA AT H CWP-628-2025 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s .....Respondent(s) JUSTICE KAPOOR vocate, nd , 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 aryana and Others, decided VANDANA YADAV 2026.08.21 10:17 I attest to the accuracy and integrity of this document
CWP-628-2025 (O&M)
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 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.