Ms Super Fine Indane vs. State Of Haryana
Original PDF →Facts
The petitioner, M/s Super Fine Indane, 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 GST portal (www.gst.gov.in) did 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 provided text. The procedural history indicates that this is a writ petition filed directly before the High Court.
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, and the subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. As the parties were in agreement (ad idem) that these prior judgments concluded the matter, the Court found no need for a fresh determination. The reasoning is based on the principle of stare decisis, where a court follows its own previous rulings on similar issues. The operative direction was to dispose of the instant writ petition in the same terms as the aforementioned judgments.
Key Issues
1. Whether uploading 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 of such notice and order on the petitioner, in light of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? The petitioner argued that such uploading does not constitute proper service. The revenue did not present any arguments as the parties were ad idem that the issue was concluded by previous judgments. 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
138 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-28096-2026 (O&M) Date of Decision: 02.09.2026 M/S SUPER FINE INDANE ....PETITIONER(S) VERSUS STATE OF HARYANA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE YASHVIR SINGH RATHOR Present: Mr. Amrinder Singh, Advocate for the petitioner. Mr. Sourabh Goel, Addl. AG, Haryana. ***** ASHWANI KUMAR MISHRA, A.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 issue raised in this case is squarely covered by the judgments rendered by this Court in Luxmi Traders (supra) as further RAHUL JOSHI 2026.09.03 14:40 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-28096-2026 (O&M)
2 clarified in The Amar Cooperative LC Society Ltd (supra), the instant writ petition is disposed of in the same terms.
All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [YASHVIR SINGH RATHOR]
JUDGE SEPTEMBER 02, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.03 14:40 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.