M/S Vinod Kumar vs. State Of Haryana And Others

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CWP/26912/2025HC Punjab and HaryanaGSTCNR PHHC01143911202514 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Vinod Kumar, filed a writ petition challenging the validity of service of a notice and an order-in-original. The core of the dispute was whether uploading such documents on the GST portal under the 'View Additional Notices and Orders' tab constituted proper service under Section 169 of the Goods and Services Tax (GST) Act, 2017. The respondents were the State of Haryana and others, including the Union of India. The procedural history indicates that this issue is not new to the High Court.

Held

The Court held that the issue raised in the present writ petition is no longer res integra and has been concluded by previous judgments of the High Court. Specifically, the Court referred to its decision in CW P-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 have already decided that uploading notices and orders on the GST portal under the specified tab amounts to proper service. Therefore, the instant writ petition was disposed of in the same terms as these prior judgments. The reasoning is that the issue has been settled by a coordinate bench, and there is no need for re-adjudication.

Key Issues

1. Whether uploading a notice and an order-in-original on the GST portal under the 'View Additional Notices and Orders' tab amounts to proper service, in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner contended that such an upload does not constitute proper service. (No specific provision or precedent was mentioned in the judgment for the petitioner's argument). Revenue/State's Argument: The revenue/State argued that the uploading on the GST portal does constitute proper service. They relied on previous judgments of the High Court on this matter. (No specific provision or precedent was mentioned in the judgment for the revenue/State's argument, other than referring to prior judgments).

Sections Cited

Section 169, Section 146

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

213.187 IN T M/S VINOD K STATE OF HA CORAM:- H H Present: 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 this Court in THE HIGH COURT OF PUNJ AT CHANDIGARH **** CWP Date KUMAR VERSUS ARYANA AND OTHERS HON'BLE THE ACTING CHIEF HON’BLE MR. JUSTICE ROHI Mr. Chetan Jain, Advocate Mr. Porush Jain, 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 CWP-15601-2026, The Amar C

JAB AND HARYANA

P-26912-2025 (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 Cooperative LC Society Ltd. KAVNEET SINGH 2026.08.20 12:27 I attest to the accuracy and integrity of this document

CWP-26912-2025 (O&M)

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

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.