Adam Smith Commodities PVT LTD Through Its Director Ashish Madan vs. Union Of INDIA And Another

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CWP/13592/2026HC Punjab and HaryanaGSTCNR PHHC01073967202614 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

AI SummaryRemanded

Facts

The petitioner, Adam Smith Commodities Pvt. Ltd., filed a writ petition before the Punjab and Haryana High Court. The core of the dispute revolved around whether uploading a notice or order on the GST portal under the tab 'View Additional Notices and Orders' constituted proper service under Section 169 of the Central Goods and Services Tax (CGST) Act, 2017, read with Section 146 of the Act. The revenue authorities are the respondents. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates this is a writ petition.

Held

The Court held that the issue raised in this writ petition is squarely covered by previous judgments of the High Court. Specifically, the Court referred to its decision in CW-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, decided on 23.07.2026. The reasoning implies that these prior judgments established the legal position on the validity of service through the GST portal. Consequently, the instant writ petition was disposed of in the same terms as those previous judgments, meaning the Court found the service to be proper based on its prior rulings. The operative direction was to dispose of the petition in line with the precedent.

Key Issues

1. Whether uploading a notice and 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, represented by the Union of India and the State of Haryana, contended that it does. The parties are stated to be ad idem (in agreement) that the present case is no longer res integra (a matter not previously decided) and stands concluded by previous judgments of the High Court.

Sections Cited

Section 169, Section 146

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

213.26 IN TH ADAM SMITH 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 HE HIGH COURT OF PUNJAB AT CHANDIGARH **** CWP Date H COMMODITIES PVT. LTD. VERSUS DIA AND ANR. HON'BLE THE ACTING CHIEF HON’BLE MR. JUSTICE ROHI Mr. Rishabh Jain, 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

B AND HARYANA

P-13592-2026 (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-13592-2026 (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.