Manocha Motors vs. State Of Haryana And Others
Original PDF →Facts
The petitioner, M/s Manocha Motors, 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 revenue authorities uploaded these documents on the common GST portal under the tab 'View Additional Notices and Orders'. The petitioner contended that this method of uploading did not constitute proper service. The tax period and the specific authority that passed the order are not explicitly stated in the provided text. The amount in dispute is also not mentioned. The procedural history involves the filing of this writ petition.
Held
The Court held that the issue raised in the present writ petition is no longer res integra and stands concluded by previous judgments of this Court. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, which was further clarified by another judgment in CWP-15601-2026, The Amar Cooperative LC Society Ltd v. State of Haryana and Others, decided on 23.07.2026. The ratio decidendi is that the method of service employed by the revenue, as described in the facts, has been addressed and decided by these prior pronouncements. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. No specific operative directions beyond disposing of the petition in terms of the earlier judgments were recorded, nor were any issues 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 GST portal (www.gst.gov.in) 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 uploading documents on the portal under the specified tab does not constitute proper service. The judgment does not record specific arguments from the petitioner beyond this central contention. Revenue's Contention: The revenue's stance is not explicitly detailed in the provided text, but it is implied that they consider such uploading as valid service. The revenue relied on the 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
213 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-3035-2026 (O&M) Date of Decision: 14.08.2026 M/S MANOCHA MOTORS ....PETITIONER(S) VERSUS STATE OF HARYANA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Rishab Singla, Advocate for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel, UOI, Ms. Geetika Sharma, Advocate, Ms. Himanshi Gautam, Advocate, and Ms. Drishti Saraf, Advocate for the respondents/Revenue. 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. MOHIT GOYAL 2026.08.20 11:55 I attest to the accuracy and integrity of this document
CWP-3035-2026 (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 14, 2026 Mohit Goyal
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No MOHIT GOYAL 2026.08.20 11:55 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.