K K Concrete Products vs. State Of Haryana And Others

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CWP/30131/2025HC Punjab and HaryanaGSTCNR PHHC01161291202514 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

AI SummaryRemanded

Facts

The petitioner, M/s K.K. Concrete Products, filed a writ petition before the Punjab and Haryana High Court challenging the validity of service of a notice and an order-in-original. The core of the dispute revolved around whether uploading a notice on the GST portal under the tab 'View Additional Notices and Orders' on www.gst.gov.in constituted proper service under Section 169 of the Central Goods and Services Tax (CGST) Act, 2017. The revenue authorities, including the Union of India and the State of Haryana, were the respondents. The procedural history indicates that this issue was not new to the Court.

Held

The Court held that the issue raised in the present writ petition is squarely covered by previous judgments of the High Court. Specifically, the Court referred to its decision in WP-27139-2025, Luxmi Traders and Others, and the subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd v. State of Haryana and Others. These prior judgments had already addressed and concluded the question of whether uploading notices on the GST portal constitutes proper service under Section 169 of the CGST Act, 2017. Consequently, the present writ petition was disposed of in the same terms as those earlier judgments. The Court did not provide a fresh analysis of the legal provisions or the arguments but relied on its established precedents to decide the matter.

Key Issues

1. Whether uploading a notice and an order-in-original on the GST portal under the tab ‘View Additional Notices and Orders’ on www.gst.gov.in amounts to proper service of notice 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, represented by the Union of India and the State of Haryana, contended that the present case 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 and Others.

Sections Cited

Section 169, Section 146

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

213.204 IN T M/S K.K.CONC 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 CRETE PRODUCTS VERSUS ARYANA AND OTHERS HON'BLE THE ACTING CHIEF HON’BLE MR. JUSTICE ROHI Mr. Sandeep Goyal, Senior Advo Mr. Rishab Singla, 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-30131-2025 (O&M) e of Decision: 14.08.2026 ....PETITIONER(S)

….RESPONDENT(S) F JUSTICE IT KAPOOR ocate assisted by ing Counsel, CBIC/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-30131-2025 (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.