Ay Trading Company vs. State Of Haryana And Others
Original PDF →Facts
The petitioner, M/s A.Y. Trading Company, 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) did not constitute proper service. The respondents were the State of Haryana and others. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history indicates that the issue was brought before the court via a writ petition.
Held
The Court held that the issue raised in the present writ petition was squarely covered by its previous judgments in Luxmi Traders (supra) and The Amar Cooperative LC Society Ltd (supra). Consequently, the instant writ petition was disposed of on the same terms as those previous judgments. The reasoning implies that the court's prior decisions addressed the question of whether uploading notices and orders on the GST portal constitutes proper service under Section 169 read with Section 146 of the GST Act, 2017, and found it to be either insufficient or to have specific conditions not met in the present case, leading to the disposal on similar terms. The operative direction was to dispose of the petition on the same terms as the cited judgments. No specific issue was expressly left undecided.
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 documents 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 uploading does not constitute proper service. The revenue or State did not present any specific arguments, but the court noted that the parties were 'ad idem' (in agreement) that the case was concluded by previous judgments. The court relied on its own prior decisions 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, decided on 23.07.2026.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
` 259 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-1681-2026 (O&M) Date of Decision: 01.09.2026 M/S A.Y. TRADING COMPANY …Petitioner Vs. STATE OF HARYANA AND OTHERS …Respondents CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH GAUR Present: Mr. Rishab Singla, 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 PRIYANKA 2026.09.03 11:40 I attest to the accuracy and integrity of this document
CWP-1681-2026 (O&M) [2] rendered by this Court in Luxmi Traders (supra) as further clarified in The Amar Cooperative LC Society Ltd (supra), the instant writ petition is disposed of on the same terms.
All pending miscellaneous application(s), if any, shall also stand disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (RAJESH GAUR) JUDGE 01.09.2026 pry
Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No PRIYANKA 2026.09.03 11:40 I attest to the accuracy and integrity of this document
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.