Ms Vishal Trading Co Faridabad vs. State Of Haryana And Others

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CWP/24013/2025HC Punjab and HaryanaGSTCNR PHHC01131317202514 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Vishal Trading Co. Faridabad, filed a writ petition challenging the validity of service of a notice and order-in-original. The core of the dispute was whether uploading a notice and order-in-original on the GST portal under the tab 'View Additional Notices and Orders' constituted proper service. This was to be determined in light of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The respondents were the State of Haryana and others. The tax period was not specified. The procedural history indicates that this matter was not new to the High Court.

Held

The High Court held that the issue raised in the present writ petition was no longer res integra and had been concluded by previous judgments of the Court. Specifically, the Court referred to its decision in CW-27139-2025, Luxmi Traders and Others, and a subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana. Based on these prior pronouncements, which addressed the question of whether uploading notices and orders on the GST portal constituted proper service under Section 169 read with Section 146 of the GST Act, 2017, the Court found the present case to be squarely covered. 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 previous rulings.

Key Issues

1. Whether uploading a notice as well as the order-in-original on the tab ‘View Additional Notices and Orders’ on the common portal, being www.gst.gov.in, amounts to proper service in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner argued that uploading a notice and order-in-original on the GST portal under the specified tab did not constitute proper service. Revenue's Contention: The revenue, represented by the State of Haryana, contended that such uploading did amount to proper service. The parties were ad idem that the issue was no longer res integra and had been decided by previous judgments of the High Court.

Sections Cited

Section 169, Section 146

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

213.170 IN T M/S VISHAL T STATE OF HA CORAM:- H H Present: M M M f M f * ASHWANI K 1. S petition is as original in th portal, being petitioner in v Services Tax 2. L case is no lon Court in CW Chandigarh this Court in v. State of Ha 3. A THE HIGH COURT OF PUNJ AT CHANDIGARH **** CWP Date TRADING CO. FARIDABAD VERSUS ARYANA AND OTHERS HON'BLE THE ACTING CHIEF HON’BLE MR. JUSTICE ROHI Mr. Rajesh Sharma, Advocate, Mr. Balwinder Singh and Mr. Saurabh Soni, Advocate for the petitioner(s). Mr. Sourabh Goel, Addl. A.G., H for respondent - State. ***** KUMAR MISHRA, A.C.J. (Or Short question that requires s to whether uploading of a not he tab ‘View Additional Notices a g www.gst.gov.in amounts to p view of Section 169 read with S Act, 2017? Learned counsel for the parties nger res integra and stands concl WP-27139-2025, Luxmi Trade

and Others. The said judgment CWP-15601-2026, The Amar C aryana and Others, decided on 2 As the issue raised in this case

JAB AND HARYANA

P-24013-2025 (O&M) e of Decision: 14.08.2026 ....PETITIONER(S)

….RESPONDENT(S) F JUSTICE IT KAPOOR Haryana ral) consideration in this writ tice as well as the order-in- and Orders’, on the common proper service of it, on the Section 146 of the Goods and are ad idem that the present luded by the judgment of this ers v. Union Territory of has been further clarified by Cooperative LC Society Ltd. 23.07.2026. e is squarely covered by the KAVNEET SINGH 2026.08.20 12:27 I attest to the accuracy and integrity of this document

CWP-24013-2025 (O&M)

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 14, 2026

kavneet singh

Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No

KAVNEET SINGH 2026.08.20 12:27 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.