The Punjab and Haryana High Court has disposed of a writ petition concerning whether uploading a GST notice and an order-in-original under the “View Additional Notices and Orders” tab on the common GST portal constitutes proper service upon a taxpayer.
A Division Bench comprising Chief Justice Ashwani Kumar Mishra and Justice Rohit Kapoor decided the petition filed by M/s Vasu Impex, Jalandhar, on October 15, 2026. The Court held that the issue was covered by its judgment in Luxmi Traders v. Union Territory of Chandigarh and Others, as subsequently clarified in The Amar Cooperative LC Society Ltd. v. State of Haryana and Others.
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The petition raised a specific question about electronic service: whether placing a notice and the adjudication order in the “View Additional Notices and Orders” section of www.gst.gov.in amounts to proper service under Section 169 read with Section 146 of the Goods and Services Tax Act, 2017.
The controversy therefore concerned the legal effect of uploading these documents under that particular tab of the common portal. The two-page order does not set out the underlying tax demand, the relevant tax period, or the substantive grounds of the assessment.
During the hearing, counsel for both parties agreed that the question was no longer open for fresh determination before the Bench, having already been addressed in Luxmi Traders, CWP-27139-2025.
The Court also recorded that the Luxmi Traders judgment had been further clarified in The Amar Cooperative LC Society Ltd., CWP-15601-2026, decided on July 23, 2026.
On that basis, the Bench found that the issue raised by Vasu Impex was squarely covered by those decisions and disposed of the petition in the same terms.
The order is significant for its application of the Court’s existing rulings to another dispute involving the “View Additional Notices and Orders” tab.
However, the present order does not reproduce the reasoning or operative directions contained in Luxmi Traders or the subsequent clarification in The Amar Cooperative LC Society Ltd. It therefore should not, by itself, be read as an independent declaration that every notice uploaded under this tab is either validly served or invalidly served.
Similarly, the order does not expressly record a fresh direction quashing the tax demand, reopening adjudication, granting a hearing, or extending the time for appeal. The precise relief flowing from its disposal must be understood by reading the earlier judgments whose terms the Bench applied.
The Court also disposed of any pending applications.
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