Hitrac Manpower Services PVT LTD vs. Union Of INDIA And Others
Held
The Court held that the issue raised in the present writ petition is squarely covered 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 ratio decidendi from these judgments dictates the outcome. As the present case is identical to the precedents, the writ petition is disposed of in the same terms as those judgments. The operative direction is to dispose of the writ petition in line with the aforementioned judgments. No specific issue was left undecided.
Facts
The petitioner, HITRAC MANPOWER SERVICES PVT LTD, 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 GST portal (www.gst.gov.in) does 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 procedure for serving notices and orders. The revenue authorities are the respondents. The specific tax period and the amount in dispute are not explicitly stated in the provided text.
Key Issues
1. Whether uploading of 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 view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner argued that such an upload does not constitute proper service under the relevant provisions of the GST Act. Revenue's Contention: The revenue's contention is not explicitly recorded in the judgment. However, the court notes that the parties are 'ad idem' (in agreement) that the issue is no longer res integra and has been concluded by previous judgments of the High Court.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
130 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-30314-2026 (O&M) Date of Decision: 17.09.2026 HITRAC MANPOWER SERVICES PVT LTD ....PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Mukul Singla, Advocate for the petitioner. Mr. Sourabh Goel, Addl. AG, Haryana. ***** ASHWANI KUMAR MISHRA, C.J. (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. 3. As the i
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