Harvinder Bir Singh Cheema vs. Union Territory Of Chandigarh And Another
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150 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-30984-2026 (O&M) Date of Decision: 21ST September, 2026. HARVINDER BIR SINGH CHEEMA
.…...Petitioner(s) V/s
UNION TERRITORY OF CHANDIGARH AND ANOTHER ......Respondent(s)
CORAM: HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE SANJIV BERRY
Present Mr. Sandeep Goyal, Senior Advocate, assisted by
Ms. Alisha Chawla, Advocate, for the petitioner(s).
Mr. Ajay Jagga, Addl. Standing Counsel, U.T., Chandigarh with Ms. Aastha S. Wadhwa, Advocate and Mr. Aryaman Jagga, Advocate, for respondents No.1 and 2. **** ASHWANI KUMAR MISHRA, CHIEF JUSTICE (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 this Court in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. SURESH KUMAR 2026.09.22 17:06 I attest to the accuracy and integrity of this document
CWP-30984-2026 (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] CHIEF JUSTICE
[SANJIV BERRY] JUDGE
September 21, 2026 Ess Kay
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No SURESH KUMAR 2026.09.22 17:06 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.