Bobby Creation PVT LTD vs. State Of Haryana And Another
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The petitioner, Bobby Creation Pvt Ltd, 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 on the common GST portal under the tab ‘View Additional Notices and Orders’ does not constitute proper service. The respondents are the State of Haryana and another authority. The tax period and the amount in dispute are not specified in the judgment. The procedural history involves the filing of this writ petition.
Held
The Court held that the question raised in the present writ petition is no longer res integra (undecided) and stands concluded by previous judgments of the High Court. Specifically, the Court referred to its own judgment in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, which was further clarified by another judgment in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. The ratio decidendi is that the method of service as challenged by the petitioner has been addressed and decided in these prior pronouncements. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. No specific operative directions beyond disposing of the petition were detailed, as it was based on prior rulings.
Key Issues
1. Whether uploading of a notice and an order-in-original in the tab ‘View Additional Notices and Orders’ 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 Argument: The petitioner argued that such uploading does not constitute proper service. Revenue/State's Argument: The respondents did not present any specific argument, but the Court noted that the parties were ad idem (in agreement) that the issue was already decided by previous judgments of the High Court.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
145 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-27491-2026 (O&M) Date of Decision: 27.08.2026 BOBBY CREATION PVT LTD ....PETITIONER(S) VERSUS STATE OF HARYANA AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Mukul 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 MOHIT GOYAL 2026.08.27 19:08 I attest to the accuracy and integrity of this document
CWP-27491-2026 (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 [ROHIT KAPOOR]
JUDGE AUGUST 27, 2026 Mohit Goyal
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No MOHIT GOYAL 2026.08.27 19:08 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.