Ms Shivam Traders vs. State Of Punjab And Anr

Facts

The petitioner, M/s Shivam Traders, 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 in the 'View Additional Notices and Orders' tab on the common portal, www.gst.gov.in, did not constitute proper service. The dispute revolves around the interpretation of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, concerning the method of service of official communications. The procedural history indicates that this is a writ petition filed directly before the High Court.

Held

The Court held that the question raised in the writ petition was no longer res integra and had been concluded by previous judgments of the High Court. Specifically, the Court referred to its own decision in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and a subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. The Court found that the issue in the present case was squarely covered by these prior rulings. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. The operative direction was to dispose of the writ petition in line with the precedent, implying that the relief granted or denied in the cited cases would apply here. No specific amount in dispute was mentioned, and no issue was expressly left undecided.

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) amounts to proper service on the petitioner, in terms of 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 constitute proper service as per the relevant provisions of the GST Act. Revenue's Argument: The respondents (State of Punjab and another) contended that the issue is no longer res integra and has been decided by previous judgments of this Court. They relied on the 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.