Bhiwani Panghal Cooperative Labour Construction Society vs. State Of Haryana And Others
Held
The Court held that the issue raised in the present writ petition is squarely covered by previous judgments of this Court. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, which was further clarified by the judgment 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 prior judgments, which the Court applied here, is that uploading of notices and orders on the GST portal in the designated tab does not constitute proper service. Consequently, the writ petition was disposed of in the same terms as the aforementioned judgments. No specific operative directions were detailed beyond disposing of the petition in line with precedent.
Facts
The petitioner, M/s. Bhiwani Panghal Cooperative Labour, filed a writ petition 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 State of Haryana was the respondent. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is not detailed, other than the filing of the petition itself.
Key Issues
1. Whether uploading of a notice and an order-in-original in the ‘View Additional Notices and Orders’ tab on the common GST 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. The revenue or State did not present any arguments, as the parties were ad idem that the issue was concluded by previous judgments of the Court. The petitioner relied on the judgments of this Court in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
147 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-29419-2026 (O&M) Date of Decision: 10th September, 2026. M/S. BHIWANI PANGHAL COOPERATIVE LABOUR .…...Petitioner(s) V/s STATE OF HARYANA AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Mr. Mukul Panpher, Advocate, and
Mr. Yash Gilhotra, Advocate for the petitioner.
Mr. Sourabh Goel, Addl. AG, Haryana.
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ASHWANI KUMAR MISHRA, CHIEF JUSTICE (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
The judgment continues below.
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