Luxmi Traders Vs Union Territory of Chandigarh And Others
Date: July 20, 2026
Court: High Court
Bench: Punjab and Haryana
Type: Writ Petition
Judge(s)/Member(s): ROHIT KAPOOR
Subject Matter
Uploading GST Notices on Common Portal Not Valid Service Without Acknowledgment
Summary
The Punjab and Haryana High Court has allowed a batch of writ petitions, holding that merely uploading a notice or order on the 'View Additional Notices and Orders' tab of the GST Common Portal does not constitute valid service under Sections 169 and…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. Since all the writ petitions arise from the same lis and revolve around substantially similar questions of fact and law, they are being decided through this common judgment. For convenience, and with the consent of the parties, CWP No.27139 of 2025 shall serve as the lead case and the decision herein shall apply to the other writ…