M/S Super Delicacies Private Limited vs. State Of Haryana And Others
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IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
****
CWP-29187-2024 (O&M)
Date of Decision: 22.09.2026
M/S SUPER DELICACIES PVT. LTD.
....PETITIONER(S)
VERSUS
STATE OF HARYANA AND ORS.
….RESPONDENT(S) CORAM:- HON'BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE ROHIT KAPOOR
Present: Mr. Soeb Khan, Advocate for Mr. Shwetank Tyagi, Advocate for the petitioner.
Mr. Sourabh Goel, Addl. A.G., Haryana for respondent Nos. 1 and 2. Ms. Pridhi Sandhu, Senior Standing Counsel for CBIC with Mr. Manpreet Singh Kanda, Advocate for respondent No. 3. ***** ASHWANI KUMAR MISHRA, 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. KAVNEET SINGH 2026.09.23 12:35 I attest to the accuracy and authenticity of this document High Court, Chandigarh
CWP-29187-2024 (O&M)
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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]
CHIEF JUSTICE
[ROHIT KAPOOR]
JUDGE 22.09.2026
kavneet singh
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No
KAVNEET SINGH 2026.09.23 12:35 I attest to the accuracy and authenticity of this document High Court, Chandigarh
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.