A M Marketplaces Private Limited vs. State Of Haryana And Others
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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 229 CWP No.31810 of 2025 (O&M) (O&M) (O&M) (O&M)
Date of Decision: Date of Decision: Date of Decision: Date of Decision: 22.09 22.09 22.09 22.09.2026 .2026 .2026 .2026
A.M. Marketplaces Private Limited ....PETITIONER(S)
VERSUS
STATE OF HARYANA & OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Mr. Anurag Soan, Advocate for the petitioner.
(through Video Conferencing)
Mr. Sourabh Goel, Addl. A.G. Haryana. ***** 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 Luxmi Traders v. Union Territory of Luxmi Traders v. Union Territory of Luxmi Traders v. Union Territory of Chandigarh and Others Chandigarh and Others Chandigarh and Others Chandigarh and Others. The said judgment has been further clarified by this Court in CWP-15601-2026, The Amar Cooperative LC Society Ltd. The Amar Cooperative LC Society Ltd. The Amar Cooperative LC Society Ltd. The Amar Cooperative LC Society Ltd. v. State of Haryana and Others v. State of Haryana and Others v. State of Haryana and Others v. State of Haryana and Others, decided on 23.07.2026. 3. As the issue raised in this case is squarely covered by the RAJ KUMAR 2026.09.24 09:48 I attest to the accuracy and integrity of this document -2-
judgments rendered by this Court in Luxmi Traders Luxmi Traders Luxmi Traders Luxmi Traders (supra) as further clarified inThe Am The Am The Am The Amar Cooperative LC Society Ltd ar Cooperative LC Society Ltd ar Cooperative LC Society Ltd ar Cooperative LC Society Ltd (supra), the instant writ petition is disposed of disposed of disposed of disposed of in the same terms.
However, the petitioner will have opportunity to submit reply to the show-cause notice within three weeks from today, which shall be considered and the authority shall thereafter proceed in accordance with law.
The pending application(s), if any, shall also stand disposed of accordingly.
( ASHWANI KUMAR MISHRA ) ( ASHWANI KUMAR MISHRA ) ( ASHWANI KUMAR MISHRA ) ( ASHWANI KUMAR MISHRA ) CHIEF JUSTICE CHIEF JUSTICE CHIEF JUSTICE CHIEF JUSTICE
09 22.09 22.09 22.09.2026 2026 2026 2026 ‘raj’ ( ROHIT KAPOOR ) ( ROHIT KAPOOR ) ( ROHIT KAPOOR ) ( ROHIT KAPOOR ) JUDGE JUDGE JUDGE JUDGE
Whether speaking/reasoned:
Yes
No Whether Reportable:
Yes
No RAJ KUMAR 2026.09.24 09:48 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.