Ms Ashish Trading Company vs. The State Of Haryana
Original PDF →Facts
The petitioner, M/S Ashish Trading Company, 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 in the 'View Additional Notices and Orders' tab on the common GST portal (www.gst.gov.in) did not constitute proper service. The tax period(s) and the specific authority that passed the order are not explicitly stated in the provided text. The procedural history involves the filing of this writ petition, which the Court notes is a matter already decided by previous judgments.
Held
The Court held that the question raised in the present writ petition 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. This judgment was 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. Therefore, as the issue is squarely covered by these prior judgments, the instant writ petition is disposed of in the same terms. The specific findings or reasoning from the cited judgments regarding the interpretation of Section 169 read with Section 146 of the GST Act, 2017, are not detailed in this excerpt. The operative direction is to dispose of the petition in line with the previous judgments.
Key Issues
1. Whether uploading a notice and an order-in-original in the 'View Additional Notices and Orders' tab on the common GST portal 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 argued that such uploading does not constitute proper service. Revenue/State's Contention: The respondents, represented by the State of Haryana and others, contended that the issue is no longer res integra and has been concluded by previous judgments of the High Court. They relied on the judgments 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
137 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-26062-2026 (O&M) Date of Decision: 18.08.2026 M/S ASHISH TRADING COMPANY ....PETITIONER(S) VERSUS THE STATE OF HARYANA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Mukesh Pandey, Advocate (through VC) for the petitioner. Mr. Sourabh Goel, Addl. A.G., 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 2026.08.19 19:02 I attest to the accuracy and integrity of this document
CWP-26062-2026 (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 18, 2026 Mohit Goyal
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No MOHIT GOYAL 2026.08.19 19:02 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.