Ms Ganesh Auto Company vs. State Of Haryana And Others

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CWP/29190/2025HC Punjab and HaryanaGSTCNR PHHC01157680202514 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Ganesh Auto 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 core of the dispute revolved around whether uploading a notice on the 'View Additional Notices and Orders' tab on the GST portal (www.gst.gov.in) constituted proper service under Section 169 of the Goods and Services Tax Act, 2017. The revenue authorities, represented by the State of Haryana and the Union of India, were the respondents. The procedural history indicates that this specific issue had been previously adjudicated by the High Court.

Held

The Court held that the issue raised in the present writ petition was squarely covered by previous judgments of the High Court. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders and Others, and a subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. These judgments had already concluded the matter regarding the validity of service through the GST portal. Consequently, the instant writ petition was disposed of in the same terms as those prior judgments. The Court did not provide new reasoning but relied on its established precedents. No specific amount in dispute was mentioned, and no issues were left undecided.

Key Issues

1. Whether uploading a notice and an order-in-original on the 'View Additional Notices and Orders' tab on the common portal, 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? The petitioner contended that such an upload does not constitute proper service. The revenue, conversely, argued that it does. Both parties were ad idem that the issue was no longer res integra, meaning it had already been decided by the court. The revenue relied on previous judgments of the High Court to support its contention.

Sections Cited

Section 169, Section 146

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

213.197 IN TH M/S GANESH STATE OF HA CORAM:- H H Present: M M M f M w 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 HE HIGH COURT OF PUNJAB AT CHANDIGARH **** CWP Date AUTO COMPANY VERSUS ARYANA AND OTHERS HON'BLE THE ACTING CHIEF HON’BLE MR. JUSTICE ROHI Mr. Avneet Singh, Advocate, Mr. Pranav Jain, Advocate & Ms. Sonia Sharma, Advocate for the petitioner(s). Mr. Sourabh Goel, Senior Standi with Ms. Himanshi Gautam, Adv Ms. Drishti Saraf, Advocate for respondent – Union of India. 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

B AND HARYANA

P-29190-2025 (O&M) e of Decision: 14.08.2026 ....PETITIONER(S)

….RESPONDENT(S) F JUSTICE IT KAPOOR ing Counsel, UOI vocate &

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 KAVNEET SINGH 2026.08.20 12:27 I attest to the accuracy and integrity of this document

CWP-29190-2025 (O&M)

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 inThe 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.