Sri Siddardha Constructions vs. Union Of INDIA

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CWP/17880/2025HC Punjab and HaryanaGSTCNR PHHC01098873202514 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

AI SummaryRemanded

Facts

The petitioner, DHA CONSTRUCTIONS, 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 these documents on the common portal, www.gst.gov.in, under the tab ‘View Additional Notices and Orders’, constituted proper service in accordance with Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The respondents were the Union of India and the State of Haryana. The procedural history indicates that this issue has been previously considered by the High Court.

Held

The Court held that the question raised in the present writ petition is no longer res integra and stands concluded by previous judgments of the High Court. Specifically, the Court referred to the judgment in WP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, which was further clarified by the judgment in CWP-15601-2026, The Amar Cooperative LC Society Ltd v. State of Haryana and Others. The Court found that the issue in the present case was squarely covered by these prior decisions. Consequently, the 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 common 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 contended that such uploading does not constitute proper service. The revenue/State argued 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 v. Union Territory of Chandigarh and Others, and 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

Cause title — parties, addresses and appearances

213.130 IN T SRI SIDDARD UNION OF IND CORAM:- H H Present: 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 DHA CONSTRUCTIONS VERSUS DIA AND ORS. HON'BLE THE ACTING CHIEF HON’BLE MR. JUSTICE ROHI Mr. Mukesh Pandey, 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-17880-2025 (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 2026.08.21 16:15 I attest to the accuracy and integrity of this document

CWP-17880-2025 (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 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 16:15 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.