Ms Laxmi Enterprises vs. State Of Haryana And Others
Original PDF →Facts
The petitioner, M/s Laxmi 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 on the common GST portal under the tab 'View Additional Notices and Orders' did not constitute proper service. The respondents are the State of Haryana and others, including the CBIC. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that this is a writ petition filed directly before the High Court.
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 same 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 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 issue of proper service through the GST portal, as contemplated by Section 169 of the GST Act, has been authoritatively decided by these prior judgments. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. No specific operative directions were detailed, but the implication is that the relief granted in the prior cases would apply.
Key Issues
1. Whether uploading a notice and an order-in-original on the common GST portal under the tab ‘View Additional Notices and Orders’ amounts to proper service 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 an upload does not constitute proper service. The revenue or State's contentions are not explicitly detailed, but the judgment notes that the parties are 'ad idem' (in agreement) that the issue is concluded by previous judgments of the Court. The petitioner relied on the principle that proper service must be established. The revenue or State implicitly relied on the established precedents of the High Court.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
162 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-26576-2026 (O&M) Date of Decision: 20.08.2026 M/S LAXMI ENTERPRISES ....PETITIONER(S) VERSUS STATE OF HARYANA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Peyush Pruthi, Advocate for the petitioner. Mr. Sourabh Goel, Addl. AG, Haryana. Mr. Naman Jain, Senior Standing Counsel for the respondent-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 2026.08.21 09:43 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-26576-2026 (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 20, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.21 09:43 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.