M/S Shubh Trading Company vs. State Of Punjab
Facts
The petitioner, M/s Shubh Trading Company, 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 revolved around whether uploading these documents on the common portal, specifically under the tab ‘View Additional Notices and Orders’ on www.gst.gov.in, constituted proper service in accordance with Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The respondents included the State of Punjab and other authorities. The procedural history indicates that this matter was brought before the Court via a writ petition.
Held
The High Court held that the issue raised in the present writ petition was squarely covered by its previous judgments in Luxmi Traders (supra) and The Amar Cooperative LC Society Ltd (supra). Consequently, the Court found that the 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’, constitutes proper service. The reasoning is based on the prior pronouncements of the Court which have already addressed and decided this specific question of law concerning the interpretation of Section 169 read with Section 146 of the GST Act, 2017. The ratio decidendi is that service effected through the GST portal in the specified manner is legally valid. The Court disposed of the writ petition in terms of its earlier judgments.
Key Issues
1. Whether uploading of a notice as well as 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? The petitioner contended that such an upload does not constitute proper service. The respondents, represented by the State of Punjab and the Union of India, argued that this method of service is valid. The parties were ad idem that the present case was no longer res integra and stood concluded by previous judgments of the High Court. The judgment specifically refers to prior decisions in CW-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, as being determinative of the issue.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
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ON'BLE THE ACTING CHIEF JU ON'BLE MR. JUSTICE ROHIT K r. Paras Jain, Advocate and r. Abhishek Singla, Advocate, r the petitioner(s). r. Saurabh Kapoor, Addl. A.G., P r. Sourabh Goel, Senior Standin s. Himanshi Gautam, Advocate s. Drishti Saraf, Advocate for th *** MAR MISHRA, A.C.J. (Oral) hort question that requires to whether uploading of a n e tab ‘View Additional Notices www.gst.gov.in amounts to view of Section 169 read with Act, 2017? earned counsel for the parties ger res integra and stands conc WP-27139-2025, Luxmi Trad and Others. The said judgmen CWP-15601-2026, The Amar C ana and Others, decided on 23 AB AND HARYANA AT H CWP-10491-2025 (O&M) of Decision:14thAugust, 2026. .…...Petitioner(s) /s
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