Mahaveera Transport PVT LTD vs. State Of Haryana And Others
Original PDF →Facts
The petitioner, M/s Mahaveera Transport Pvt. 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 revolves around whether uploading these documents in the 'View Additional Notices and Orders' tab on the common GST portal (www.gst.gov.in) constitutes proper service on the petitioner, as per the provisions of the Goods and Services Tax Act, 2017. The petition was filed against the State of Haryana and others. The procedural history indicates that the parties agreed that the issue was no longer res integra and had been decided by previous judgments of the same court.
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 question of whether uploading a notice and order-in-original on the GST portal constitutes proper service had already been decided. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. The court did not provide a separate detailed reasoning for this specific case, relying entirely on the prior pronouncements. No specific operative directions were detailed beyond disposing of the petition in line with the precedents.
Key Issues
1. Whether uploading of a notice and an order-in-original in the 'View Additional Notices and Orders' tab on the common 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? The petitioner contended that the uploading of documents on the GST portal does not constitute proper service. The revenue or State argued that such uploading, as per the relevant provisions of the GST Act, is a valid mode of service. Both parties agreed that the issue was concluded by prior judgments of the High Court. The petitioner relied on the judgments 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, which were cited by the court as having already decided this matter.
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 213-107 CWP No.14174 of 2025 (O&M) (O&M) (O&M) (O&M)
Date of Decision: 1 Date of Decision: 1 Date of Decision: 1 Date of Decision: 14.08.2026 .08.2026 .08.2026 .08.2026
M/S MAHAVEERA TRANSPORT PVT. LTD., DHARUHERA ....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 2026.08.20 11:24 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.
The pending application(s), if any, shall also disposed of accordingly.
( ASHWANI KUMAR MISHRA ) ( ASHWANI KUMAR MISHRA ) ( ASHWANI KUMAR MISHRA ) ( ASHWANI 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 2026.08.20 11:24 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.