Rajesh Machinery vs. State Of Haryana And Others
Original PDF →Facts
The petitioner, Rajesh Machinery, Sirsa, 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 petitioner contended that uploading these documents in the 'View Additional Notices and Orders' tab on the common portal, www.gst.gov.in, did not constitute proper service. The respondents were the State of Haryana and others, including the Union of India. The core of the dispute revolved around whether this method of uploading constituted valid service under the Goods and Services Tax Act, 2017.
Held
The High Court held that the issue raised in the present writ petition was squarely covered by its previous judgments. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and the subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. Based on these precedents, the Court found that the matter was concluded. Consequently, the writ petition was disposed of in the same terms as the aforementioned judgments. The operative direction was to dispose of the petition in line with the prior rulings, implying that the method of service via the GST portal was deemed valid as per those judgments.
Key Issues
1. Whether uploading of a notice and an order-in-original in the tab ‘View Additional Notices and Orders’ on the common portal, 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? Petitioner's Argument: The petitioner argued that uploading documents on the GST portal in a specific tab does not amount to proper service as contemplated by the relevant provisions of the GST Act. Revenue/State's Argument: The respondents, including the State of Haryana and the Union of India, contended that the issue is no longer res integra and has been decided by previous judgments of the High Court. They relied on the judgment in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and its clarification in 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
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 213-5 Date of Decision: 1 Date of Decision: 1 Date of Decision: 1 Date of Decision: 14.08.2026 .08.2026 .08.2026 .08.2026
RAJESH MACHINERY, SIRSA ....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. Sandeep Goyal, Sr. Advocate with Mr. Rishab Singla, Advocate for the petitioner.
Mr. Sourabh Goel, Addl. A.G. Haryana.
Mr. Sourabh Goel, Sr. Standing Counsel with Ms. Himanshi Gautam, Advocate &
Ms.Drishti Saraf, Advocate for respondents- UOI. ***** 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 Luxmi Traders v. Union Territory of Luxmi Traders v. Union Territory of Luxmi Traders v. Union Territory of Chandigarh and Others Chandigarh and Others Chandigarh and Others Chandigarh and Others. The said judgment has been further clarified by this Court in CWP-15601-2026, The Amar Cooperative LC Society Ltd. The Amar Cooperative LC Society Ltd. The Amar Cooperative LC Society Ltd. The Amar Cooperative LC Society Ltd. v. State of Haryana and Others v. State of Haryana and Others v. State of Haryana and Others v. State of Haryana and Others, decided on 23.07.2026. RAJ KUMAR 2026.08.19 16:23 I attest to the accuracy and integrity of this document -2-
As the issue raised in this case is squarely covered by the judgments rendered by this Court in Luxmi Traders Luxmi Traders Luxmi Traders Luxmi Traders (supra) as further clarified inThe Amar Cooperative LC Society Ltd The Amar Cooperative LC Society Ltd The Amar Cooperative LC Society Ltd The Amar Cooperative LC Society Ltd (supra), the instant writ petition is disposed of disposed of disposed of disposed of in the same terms.
( ASHWANI ( ASHWANI ( ASHWANI ( ASHWANI KUMAR MISHRA ) KUMAR MISHRA ) KUMAR MISHRA ) KUMAR MISHRA ) ACTING CHIEF JUSTICE ACTING CHIEF JUSTICE ACTING CHIEF JUSTICE ACTING CHIEF JUSTICE
14 14 14 14.08. .08. .08. .08.2026 2026 2026 2026 ‘raj’ ( ROHIT KAPOOR ) ( ROHIT KAPOOR ) ( ROHIT KAPOOR ) ( ROHIT KAPOOR ) JUDGE JUDGE JUDGE JUDGE
Whether speaking/reasoned:
Yes
No Whether Reportable:
Yes
No RAJ KUMAR 2026.08.19 16:23 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.