Ms Om Processors Faridabad vs. State Of Haryana And Others

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CWP/16295/2025HC Punjab and HaryanaGSTCNR PHHC01089381202514 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Om Processors, filed a writ petition challenging the validity of service of a notice or order. The petitioner contended that uploading a notice or order on the GST portal under the tab ‘View Additional Notices and Orders’ does not constitute proper service. This issue was raised in relation to Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The respondents are the State of Haryana and others. The petition was filed in the High Court of Punjab and Haryana at Chandigarh.

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 own judgments in WP-27139-2025, Luxmi Traders and Others, and CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana. The Court found that the issue in the present case is squarely covered by the reasoning in Luxmi Traders, as further clarified in The Amar Cooperative LC Society Ltd. Therefore, the instant writ petition was disposed of in the same terms as those previous judgments. The operative direction was to dispose of the petition in line with the precedents, implying that the court accepted the reasoning of the prior judgments regarding the validity of service through the GST portal.

Key Issues

1. Whether uploading of a notice or order on the GST portal under the tab ‘View Additional Notices and Orders’ amounts to proper service in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? The petitioner argued that such an upload does not constitute proper service. The revenue or State contended that the issue is no longer res integra and has been concluded by previous judgments of the High Court. They relied on the judgments in WP-27139-2025, Luxmi Traders and Others, and CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana.

Sections Cited

Section 169, Section 146

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

213.122 IN T M/S OM PROC STATE OF HA CORAM:- H H Present: 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 v. State of Ha 3. A judgments re THE HIGH COURT OF PUNJ AT CHANDIGARH **** CWP Date CESSORS FARIDABAD VERSUS ARYANA AND OTHERS HON'BLE THE ACTING CHIEF HON’BLE MR. JUSTICE ROHI Mr. Rajiv Agnihotri, Advocate for the petitioner(s). 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 aryana and Others, decided on 2 As the issue raised in this case endered by this Court in Luxm

JAB AND HARYANA

P-16295-2025 (O&M) e of Decision: 14.08.2026 ....PETITIONER(S)

….RESPONDENT(S) F JUSTICE IT KAPOOR 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. 23.07.2026. e is squarely covered by the mi Traders (supra) as further KAVNEET SINGH 2026.08.20 12:27 I attest to the accuracy and integrity of this document

CWP-16295-2025 (O&M)

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 2026.08.20 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.