M/S Waxpol Industries LTD vs. Union Of INDIA And Others
Original PDF →Facts
The petitioner, M/s The Waxpol Industries Ltd., 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 these documents on the 'View Additional Notices and Orders' tab on the GST portal, www.gst.gov.in, constituted proper service in accordance with Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The procedural history indicates that this was a matter of contention, leading to the present writ petition seeking clarification and relief from the Court regarding the mode of service.
Held
The Court held that the issue raised in the present writ petition was no longer res integra and stood concluded by previous judgments of the High Court. Specifically, the Court referred to its judgment in CWP-27139-2026, Luxmi Traders v. Union of India and Others, which was further clarified in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. Based on these prior decisions, the Court found that the uploading of notices and orders on the GST portal, as described, was considered proper service. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. No specific amount in dispute was recorded, nor were any issues expressly left undecided.
Key Issues
1. Whether uploading of 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 the uploading of the notice and order-in-original on the GST portal does not constitute proper service. The revenue, represented by the respondents-Union of India, argued that such uploading is indeed a valid mode of service as per the relevant provisions of the GST Act. The parties were ad idem that this 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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HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Vivek Salathia, Advocate an Mr. Gaurav Sharma, Advocate, for the petitioner(s). Mr. Sourabh Goel, Senior Stand Ms. Himanshi Gautam, Advocat Ms. Drishti Saraf, Advocate for **** UMAR MISHRA, A.C.J. (Oral) Short question that requires s to whether uploading of a no he tab ‘View Additional Notices g www.gst.gov.in amounts to n view of Section 169 read wi Tax Act, 2017? Learned counsel for the par e is no longer res integra an this Court in CWP-27139-202 f Chandigarh and Others. T ified by this Court in CW LC Society Ltd. v. State of Ha
JAB AND HARYANA AT H CWP-13161-2026 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR nd ding Counsel, UOI, with te, and the respondents-UOI. consideration in this writ otice as well as the order-in- and Orders’, on the common proper service of it, on the th Section 146 of the Goods rties are ad idem that the nd stands concluded by the 25, Luxmi Traders v. Union he said judgment has been WP-15601-2026, The Amar aryana and Others, decided VANDANA YADAV 2026.08.21 10:17 I attest to the accuracy and integrity of this document
CWP-13161-2026 (O&M) 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.
Pending application(s), if any, shall stand disposed of accordingly.
[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE
[ROHIT KAPOOR] JUDGE
August 14, 2026 SK/Vandana Yadav
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No
VANDANA YADAV 2026.08.21 10:17 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.