Ramprastha Promoters & Developers Pvt. Ltd. Vs State of Haryana And Others (Punjab and Haryana High Court)
Summary: The Punjab and Haryana High Court considered whether uploading a notice and the order-in-original under the “View Additional Notices and Orders” tab on the GST common portal amounted to proper service under Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. Counsel for both sides agreed that Luxmi Traders v. Union Territory of Chandigarh, as clarified in Amar Coop LC Society Ltd. v. State of Haryana, covered the issue. Following those decisions on the insufficiency of portal upload alone as service, the Court disposed of the writ petition in the same terms. It also disposed of any pending applications.
Cases Discussed
- 117 GST 193 (Punjab & Haryana) — Amar Coop LC Society Ltd. v. State of Haryana, CWP-15601-2026, decided on 23.07.2026. The Court applied this decision’s clarification of Luxmi Traders when disposing of the writ petition.
- 117 GST 230 / 112 GSTL 192 (Punjab & Haryana) — Luxmi Traders v. Union Territory of Chandigarh, CWP-27139-2025. The Court followed this decision on whether uploading a GST notice and order on the common portal, by itself, constitutes proper service.
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT
1. 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?
2. 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 117 GST 230/112 GSTL 192 (Punjab & Haryana). The said judgment has been further clarified by this Court in CWP-15601-2026, Amar Coop LC Society Ltd. v. State of Haryana 117 GST 193 (Punjab & Haryana), 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.
4. Pending application(s), if any, shall stand disposed of accordingly.
