M/S Paramhans Enterprises vs. State Of Haryana And Others
Original PDF →Facts
The petitioner, M/s Paramhans Enterprises, filed a writ petition before the Punjab and Haryana High Court challenging the proper 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 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 involved the filing of this writ petition.
Held
The Court held that the issue raised in this writ petition was squarely covered by previous judgments of the High Court. Specifically, the Court referred to its own 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 disposed of the instant writ petition on the same terms as the aforementioned judgments. The specific terms of the previous judgments, which would dictate the operative directions, were not detailed in this excerpt, but the implication is that the petitioner's challenge to the service was decided in their favor or in a manner consistent with the cited precedents. The ratio decidendi is that the High Court's prior pronouncements on the validity of service via the GST portal are binding and determinative of similar subsequent cases.
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 revenue or State did not record any specific arguments in the judgment, but it was noted that the parties were ad idem that the case was concluded by previous judgments.
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-12648-2026 (O&M) Date of Decision: 01.09.2026 M/S PARAMHANS ENTERPRISES
…Petitioner Vs. STATE OF HARYANA AND OTHERS …Respondents CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH GAUR Present: Mr. Yash Garg, Advocate and Ms. Vanshika, 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-12648-2026 (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.