M/S Swaraj Pipe Sales vs. State Of Haryana And Ors
Original PDF →Facts
The petitioner, M/s Swaraj Pipe Sales, 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 common portal (www.gst.gov.in) did not constitute proper service. The dispute centers on whether this method of uploading satisfies the requirements of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The petition was filed in 2025.
Held
The Court held that the issue raised in the present writ petition is squarely covered by previous judgments of the same 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 manner of service challenged by the petitioner was indeed covered by the law as interpreted by the Court. Therefore, the petition was disposed of on the same terms as the aforementioned judgments. The operative direction was to dispose of the writ petition on the same terms as the cited cases, implying that the relief granted in those cases would apply here. No specific amount in dispute was mentioned.
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 of the same 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 respondents (State of Haryana and others) did not present any arguments as the case was considered concluded by previous judgments. The petitioner relied on the principle that proper service must be in accordance with the statutory provisions. The revenue's position was not recorded as they did not contest the issue, likely due to prior judicial pronouncements.
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-21568-2025 (O&M) Date of Decision: 01.09.2026 M/S SWARAJ PIPE SALES …Petitioner Vs. STATE OF HARYANA AND OTHERS …Respondents CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH GAUR Present: Mr. Arnav Mittal, 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-21568-2025 (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 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.