H N Steels And Metals (INDIA) vs. Union Of INDIA And Others
Original PDF →Facts
The petitioner, H.N. Steels and Metals (India), 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 in the 'View Additional Notices and Orders' tab on the common portal, www.gst.gov.in, constitutes proper service on the petitioner. The petitioner sought an early hearing for their writ petition, which was granted. The revenue or State is represented by the Union of India and others. The tax period is not specified. The procedural history involves the petitioner filing a writ petition and an application for pre-ponement of the hearing date.
Held
The Court held that the issue raised in the present writ petition is squarely covered by the previous 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. Consequently, the instant writ petition is disposed of in the same terms as those judgments. The Court did not provide specific reasoning for the holding in this judgment, relying on the precedents. The operative direction is that the writ petition is disposed of in terms of the aforementioned judgments. No specific amount in dispute was mentioned. No issue was expressly left undecided.
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? Petitioner's Contention: The petitioner argues that such uploading does not constitute proper service. (Implicit from the framing of the issue as a question of law). Revenue/State's Contention: The revenue/State implicitly contends that such uploading does constitute proper service. (Implicit from the framing of the issue as a question of law). The parties are ad idem that this case is concluded by previous 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.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
110 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CM-13539-CWP-2026 in/and CWP-37663-2025 (O&M) Date of Decision: 19th August, 2026. H.N. STEELS AND METALS (INDIA)
.…...Petitioner(s) V/s UNION OF INDIA AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
(Through Video Conference/Hybrid Mode)
Present Ms. Ramneek Kaur, Advocate, (appeared through VC) for the applicant-petitioner(s).
Mr. Sourabh Goel, Addl. A.G., Haryana.
****
ASHWANI KUMAR MISHRA, A.C.J. (Oral)
CM-13539-CWP-2026
This application is filed by the petitioner seeking pre-ponement of date of hearing in the main Writ Petition from 27.10.2026 to an early date.
For the reasons assigned in the application, the same is allowed and the main Writ Petition, along with its CM application(s), is taken on board today itself for hearing.
CWP-37663-2025 (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- original in the tab ‘View Additional Notices and Orders’, on the common SURESH KUMAR 2026.08.21 09:40 I attest to the accuracy and integrity of this document
CWP-37663-2025 (O&M)
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 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.
Pending application(s), if any, shall stand disposed of accordingly.
[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE
[ROHIT KAPOOR] JUDGE
August 19, 2026 Ess Kay
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No SURESH KUMAR 2026.08.21 09:40 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.