Lalit Trading Company vs. State Of Haryana And Another
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The petitioner, Lalit 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 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 another authority. The tax period is not specified. The core of the dispute revolves around the interpretation of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, concerning the method of service of official communications.
Held
The Court held that the question raised in the present writ petition was squarely covered by its previous judgments in Luxmi Traders and The Amar Cooperative LC Society Ltd. In Luxmi Traders, the Court had dealt with the issue of service of notices and orders through the GST portal. The subsequent clarification in The Amar Cooperative LC Society Ltd further solidified the position. Therefore, the instant writ petition was disposed of in the same terms as these prior judgments. The specific findings or reasoning from those prior judgments are not detailed in this excerpt, but the principle established is that the method of service as challenged by the petitioner has been addressed and decided by the Court in earlier cases. The operative direction was to dispose of the writ petition in line with the precedents.
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 of such notice and order 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 uploading does not constitute proper service. The revenue or State did not present any arguments as recorded in the judgment. The Court noted that this issue was no longer res integra and had been concluded by previous judgments of the same Court in CWP-27139-2025 (Luxmi Traders v. Union Territory of Chandigarh and Others) and further clarified in 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
133 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-25993-2026 (O&M) Date of Decision: 18.08.2026 LALIT TRADING COMPANY ....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. Aman Garg, Advocate (through VC) for the petitioner. Mr. Sourabh Goel, Addl. A.G., Haryana. Ms. Sharmila Sharma, Advocate with Mr. Navnit Sharma, Advocate for respondent No.2. ***** 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. MOHIT GOYAL 2026.08.19 18:48 I attest to the accuracy and integrity of this document
CWP-25993-2026 (O&M)
2 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.
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 18:48 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.