M/S Tachno Coats Rewari vs. Union Of INDIA And Ohers
Original PDF →Facts
The petitioner, M/s Tachno Coats Rewari, 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 Union of India and others. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history involved the filing of this writ petition.
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 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. Based on these precedents, the Court found that the matter was no longer res integra (undecided). The operative direction was to dispose of the instant writ petition in the same terms as the aforementioned judgments. The specific terms of those judgments, and thus the exact relief granted to the petitioner in this case, were not detailed in the provided text, but the implication is that the petitioner's challenge to the service was decided in their favor based on the cited precedents.
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. Revenue's Contention: The respondents did not present any specific arguments as the judgment notes that the parties are 'ad idem' (in agreement) that the issue is concluded by previous judgments. The respondents relied on the previous judgments of the High Court.
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-38797-2025 (O&M) Date of Decision: 01.09.2026 M/S TACHNO COATS REWARI …Petitioner Vs. UNION OF INDIA AND OTHERS …Respondents CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH GAUR Present: Mr. Balwinder Singh, Advocate and Mr. Rajiv Agnihotri, Advocate for the petitioner. Mr. Sourabh Goel, Advocate for the respondents. *** 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 18:45 I attest to the accuracy and integrity of this document
CWP-38797-2025 (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 in 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 18:45 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.