M/S Rawat Hospitality Services PVT LTD vs. State Of Haryana And Others

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CWP/16333/2025HC Punjab and HaryanaGSTCNR PHHC01088231202514 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Rawat Hospitality Services Pvt. Ltd., filed a writ petition before the Punjab and Haryana High Court. The core of the dispute concerned whether uploading a notice and an order-in-original on the GST portal under the tab 'View Additional Notices and Orders' constituted proper service under Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The respondents were the State of Haryana and the Union of India. The parties agreed that the issue was no longer res integra and had been decided by previous judgments of the High Court.

Held

The Court held that the issue raised in the present writ petition was squarely covered by previous judgments of the High Court. Specifically, the Court referred to its decision 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. The reasoning was that these prior judgments had already concluded the matter regarding the interpretation of Section 169 read with Section 146 of the GST Act concerning the validity of service through the GST portal. Consequently, the instant 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 precedents.

Key Issues

1. Whether uploading a notice and an order-in-original on the GST portal under the tab 'View Additional Notices and Orders' amounts to proper service under Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? The petitioner contended that the issue was already settled by previous High Court judgments. The revenue (State of Haryana and Union of India) agreed with the petitioner that the matter was no longer res integra and had been concluded by prior judicial pronouncements of the High Court. No specific arguments or reliance on authorities were detailed for either side, as they were ad idem on the applicability of previous judgments.

Sections Cited

Section 169, Section 146

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

213.123 IN T M/S RAWAT H STATE OF HA CORAM:- H H Present: M 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 THE HIGH COURT OF PUNJ AT CHANDIGARH **** CWP Date HOSPITALITY SERVICES PVT. LTD VERSUS ARYANA AND ORS. HON'BLE THE ACTING CHIEF HON’BLE MR. JUSTICE ROHI Mr.Sandeep Goyal, Senior Advo Mr. Rishab Singla, Advocate, M Mr. Peyush Pruthi, 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-16333-2025 (O&M) e of Decision: 14.08.2026 D. ....PETITIONER(S)

….RESPONDENT(S) F JUSTICE IT KAPOOR ocate with s. Aanchal, Advocate & 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 KAVNEET SINGH 2026.08.21 10:22 I attest to the accuracy and integrity of this document

CWP-16333-2025 (O&M)

this Court in CWP-15601-2026, The Amar Cooperative LC Society Ltd. 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 inThe 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 2026.08.21 10:22 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.