M/S Precision Tools And Components vs. State Of Haryana And Others
Facts
The petitioner, M/s. Precisio Tools and Components, filed a writ petition before the High Court of Punjab and Haryana 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 GST portal, specifically under the tab 'View Additional Notices and Orders' on www.gst.gov.in, constituted proper service under Section 169 of the Goods and Services Tax Act, 2017. The respondents were the State of Haryana and others, including the Union of India. The procedural history indicates that this issue was not new to the court.
Held
The Court held that the issue raised in the present writ petition was no longer res integra and had been conclusively decided by previous judgments of the High Court. Specifically, the Court referred to its own judgment 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. Based on these prior decisions, the Court found that the present case was squarely covered. Therefore, the 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 on the GST portal under the 'View Additional Notices and Orders' tab amounts to proper service of notice and order-in-original, in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? The petitioner contended that the uploading of the notice on the portal did not constitute proper service. The revenue or State argued that such uploading did constitute proper service. Both 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
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Date ON TOOLS AND COMPONENTS
VERSUS ARYANA AND OTHERS HON'BLE THE ACTING CHIEF HON’BLE MR. JUSTICE ROHI Mr. Sandeep Goyal, Senior Advo Mr. Rishab Singla, 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
JAB AND HARYANA
P-14887-2025 (O&M) e of Decision: 14.08.2026
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