Hindustan Wellness Private Limited vs. Union Of INDIA And Others
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The petitioner, Hindustan Wellness Private Limited, 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 core of the dispute revolves around whether uploading these documents on the common portal, www.gst.gov.in, under the tab ‘View Additional Notices and Orders’, constitutes proper service on the petitioner. The petitioner is represented by Ms. Ramneek Kaur, and the respondents by Mr. Sourabh Goel, Additional Advocate General, Haryana. The application for preponement of the hearing date was allowed, and with the consent of both parties, the main writ petition was taken up for final disposal.
Held
The Court held that the issue raised in the present writ petition is squarely covered by the previous judgments of this Court. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, which was further clarified 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 uploading of notices and orders on the common GST portal under the specified tab constitutes proper service. Therefore, the instant writ petition was disposed of in the same terms as the aforementioned judgments. The operative direction was to dispose of the writ petition in line with the prior rulings, implying that the service was deemed valid. No specific amount in dispute was mentioned, nor were any issues left undecided.
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 Contention: The petitioner argues that the uploading of documents on the GST portal does not constitute proper service as per the relevant provisions of the GST Act. Revenue's Contention: The revenue relies on the judgments of this Court 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, decided on 23.07.2026, to assert that such uploading amounts to valid service.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
107 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CM-14161-CWP-2026 in/and CWP-31702-2025 (O&M) Date of Decision: 21.08.2026 HINDUSTAN WELLNESS PRIVATE LIMITED ....PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Ms. Ramneek Kaur, Advocate for the applicant-petitioner. Mr. Sourabh Goel, Addl. AG, Haryana. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) CM-14161-CWP-2026 (preponement)
This application under Section 151 CPC has been filed on behalf of the applicant-petitioner seeking preponement of the date of hearing fixed in the main writ petition.
Record reveals that main writ petition is fixed for hearing before this Court on 08.09.2026. 3. For the reasons mentioned in the application, the same is allowed. The date already fixed in the main writ petition is preponed to today.
With the consent of both the parties, main writ petition is taken on board for final disposal. Main Case (O&M)
Short question that requires consideration in this writ petition is as to whether uploading of a notice as well as the order-in- RAHUL JOSHI 2026.08.24 12:41 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-31702-2025 (O&M)
2 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. 7. As the issue raised in this case is squarely covered by the 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 21, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.24 12:41 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.