M/S Roop Rai Building Material vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, M/s Roop Rai Building Material, 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 GST portal under the tab ‘View Additional Notices and Orders’ does not constitute proper service. The dispute hinges on 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 revenue, represented by the State of Punjab and Others, was the respondent. The tax period and the specific amount in dispute are not explicitly stated in the provided text. The procedural history involves the filing of this writ petition.
Held
The Court held that the question of whether uploading a notice and an order-in-original on the GST portal under the tab ‘View Additional Notices and Orders’ constitutes proper service, in light of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, has already been decided. The Court referred to its previous judgments in CWP-27139-2025, 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. These judgments clarified the position on the matter. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned precedents. No specific operative directions like remand or deletion were mentioned, but the relief granted was to dispose of the petition in line with prior rulings.
Key Issues
1. Whether uploading of a notice and an order-in-original on the GST portal 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 argued that such an upload does not constitute proper service. The revenue did not present any arguments as the parties were stated to be ad idem (in agreement) on the issue. The court noted that this issue is no longer res integra (undecided) and stands concluded by previous judgments of the same 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. Sandeep Goyal, Advocate an Mr. Rishab 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
JAB AND HARYANA AT H CWP-15745-2025 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR nd , Punjab. ding Counsel, UOI, with te, and the respondent(s)-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 VANDANA YADAV 2026.08.20 09:39 I attest to the accuracy and integrity of this document
CWP-15745-2025 (O&M) further clarified by 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.
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 2026.08.20 09:39 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.