Vishal Chauhan vs. State Of Haryana And Others
Original PDF →Facts
The petitioner, Vishal Chauhan, filed a writ petition before the High Court of Punjab and Haryana challenging the validity of service of a notice and an order-in-original. The petitioner contended that uploading these documents in the 'View Additional Notices and Orders' tab on the common GST portal, www.gst.gov.in, did not constitute proper service. The respondents were the State of Haryana and others, representing the revenue. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history involved the filing of the writ petition, and the court's consideration of prior judgments on similar issues.
Held
The Court held that the issue raised in the writ petition was no longer res integra and stood concluded by the judgment of the High Court in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others. This judgment was further clarified by another decision of the same Court in CWP-15601-2026, The Amar Cooperative LC Society Ltd v. State of Haryana and Others, decided on 23.07.2026. Consequently, the instant writ petition was disposed of in the same terms as these prior judgments. The ratio decidendi is that the method of service as challenged by the petitioner has been previously adjudicated and settled by the High Court. The operative direction was to dispose of the writ petition in line with the aforementioned judgments, and all pending miscellaneous applications were also disposed of.
Key Issues
1. Whether uploading of a notice and an order-in-original in the 'View Additional Notices and Orders' tab on the common GST portal amounts to proper service on the petitioner, in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? The petitioner argued that such uploading does not constitute proper service. The respondents, the State of Haryana and others, did not present any specific arguments as the parties were ad idem that the issue was concluded by previous judgments of the High Court. The petitioner relied on the principle that proper service requires actual notice or a method that ensures receipt of the communication, which uploading to a portal tab might not guarantee. The respondents' position, as indicated by being 'ad idem', was that the matter was settled by precedent.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
213 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-16461-2025 (O&M) Date of Decision: 14.08.2026 VISHAL CHAUHAN ....PETITIONER(S) VERSUS STATE OF HARYANA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Himanshu Gupta, Advocate for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel, UOI, Ms. Geetika Sharma, Advocate, Ms. Himanshi Gautam, Advocate, and Ms. Drishti Saraf, Advocate for the respondents/Revenue. Mr. Sourabh Goel, Addl. A.G., Haryana. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
Short question that requires consideration in this writ petition is as to whether uploading of a notice as well as the order-in- original in the tab ‘View Additional Notices and Orders’, on the common portal, being www.gst.gov.in amounts to proper service of it, on the petitioner in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017?
Learned counsel for the parties are ad idem that the present case is no longer res integra and stands concluded by the judgment of this Court in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others. The said judgment has been further clarified by this Court in CWP-15601-2026, The Amar Cooperative LC Society Ltd. MOHIT GOYAL 2026.08.20 11:55 I attest to the accuracy and integrity of this document
CWP-16461-2025 (O&M)
2 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 Mohit Goyal
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No MOHIT GOYAL 2026.08.20 11:55 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.