Rs Enterprises vs. State Of Haryana And Others
Original PDF →Facts
The petitioner, M/S R. S. ENTERPRISES, 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, including the Union of India/CBIC. The core of the dispute revolved around whether this digital upload satisfied the requirements of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017.
Held
The Court held that the present case was squarely covered by its previous judgments 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. The Court noted that the parties were ad idem (in agreement) that the issue was concluded by these prior decisions. Therefore, the instant writ petition was disposed of in the same terms as the aforementioned judgments. The specific reasoning and operative directions from those prior judgments, which determined the validity of service through portal uploads, were implicitly applied here. The Court did not delve into a fresh analysis of Section 169 or Section 146 but relied on the established precedent.
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 amounts to proper service on the petitioner, in light of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner argued that the digital upload on the portal did not constitute proper service as per the relevant provisions of the GST Act. Revenue's Contention: The revenue, represented by the State of Haryana and the Union of India/CBIC, contended that the issue was no longer res integra and had been decided by previous judgments of the High Court. They relied on the judgments 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
124 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-28049-2026 (O&M) Date of Decision: 01.09.2026 M/S R. S. ENTERPRISES
....PETITIONER(S) VERSUS STATE OF HARYANA AND OTHERS ….RESPONDENT(S) 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. Ms. Pridhi Sandhu, Senior Standing Counsel for the respondent-Union of India/CBIC. ***** 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 RAHUL JOSHI 2026.09.01 19:00 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-28049-2026 (O&M)
2 judgments 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 SEPTEMBER 01, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.01 19:00 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.