Ace Polymoulds P LTD vs. State Of Haryana And Others

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CWP/29309/2025HC Punjab and HaryanaGSTCNR PHHC01158224202514 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Ace Moulds Pvt. Ltd., 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 petitioner contended that uploading these documents on the GST portal under the tab 'View Additional Notices and Orders' did not constitute proper service. The respondents were the State of Haryana and the Union of India. The tax period and the specific amount in dispute were not explicitly stated in the provided text. The procedural history indicates this is a writ petition before the High Court.

Held

The Court held that the issue raised in the present writ petition was no longer res integra and had been concluded by previous judgments of the High Court. Specifically, the Court referred to its own decisions in CWP-27139-2025, Luxmi Traders and Others, and CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. These judgments, according to the Court, had clarified the position regarding the service of notices and orders through the GST portal. Consequently, the instant writ petition was disposed of in the same terms as those previous judgments. The ratio decidendi is that service of notices and orders via the GST portal, as per the established precedents of this Court, is considered proper service. The operative direction was to dispose of the writ petition in line with the cited judgments.

Key Issues

1. Whether uploading of a notice and an order-in-original 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? Petitioner's Contention: The petitioner argued that such an upload does not constitute proper service of notice or order. (Specific arguments or reliance on provisions/precedents by the petitioner were not detailed in the provided text). Revenue/State's Contention: The revenue and 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 CWP-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

213.198 IN T M/S ACE POLY 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 THE HIGH COURT OF PUNJ AT CHANDIGARH **** CWP Date YMOULDS 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 & 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-29309-2025 (O&M) e of Decision: 14.08.2026 ....PETITIONER(S)

….RESPONDENT(S) F JUSTICE IT KAPOOR ocate & 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-29309-2025 (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.