Ms Gopal Engineering vs. State Of Haryana Ors
Held
The Court held that the issue raised in the present writ petition is no longer res integra and stands concluded by previous judgments of the High Court. Specifically, the Court referred to its own judgment 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 precedents would govern the present case, implying that the method of service as challenged by the petitioner has been addressed and decided. The Court disposed of the instant writ petition in the same terms as the aforementioned judgments. No specific operative directions were detailed, but the implication is that relief would be granted consistent with the prior rulings.
Facts
The petitioner, M/s Gopal Engineering, 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 revenue, represented by the State of Haryana and others, was the respondent. The specific tax period and the amount in dispute were not explicitly stated in the judgment. The procedural history indicates this is a writ petition filed directly before the High Court.
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? The petitioner argued that such an upload does not constitute proper service under the relevant provisions of the GST Act. The revenue did not present any specific arguments as the learned counsel for the parties were ad idem that the issue was already concluded by previous judgments of the High Court.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
123 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-29957-2026 (O&M) Date of Decision: 15.09.2026 M/S GOPAL ENGINEERING ....PETITIONER(S) VERSUS STATE OF HARYANA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Sidharth Singh Kandola, Advocate for the petitioner. Mr. Sourabh Goel, Addl. AG, Haryana. ***** ASHWANI KUMAR MISHRA, CJ (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 Other
The judgment continues below.
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