` 246 IN THE HIGH COURT OF PUNJAB AND HARYANA M/s Sumit Industries State of Haryana and others CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE Present: Mr. Mr. ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. Short whether uploading of a notice as well as the order Additional Notices and Orders 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? 2. Learned counsel for the parties are no longer res integra CWP-27139-2025, Others. The said judgment has been further clarified by this Court in CWP 15601-2026, Others, decided on 23.07.2026. 3. As the issue raised in this case is squarely covered by the judgments IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-27366 Date of Decision: M/s Sumit Industries Vs. State of Haryana and others HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Mr. Umang Goyal, Advocate for the petitioner. Mr. Sourabh Goel, Addl. AG, 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 Additional Notices and Orders’, on the common portal, being 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 res integra and stands concluded by the judgment of this Court in 2025, Luxmi Traders v. Union Territory of Chandigarh and . The said judgment has been further clarified by this Court in CWP 2026, The Amar Cooperative LC Society Ltd. v. State of Haryana , decided on 23.07.2026. As the issue raised in this case is squarely covered by the judgments IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 27366-2025 (O&M) Date of Decision: 27.08.2026 …Petitioner …Respondents HON’BLE THE ACTING CHIEF JUSTICE ROHIT KAPOOR , Advocate for the petitioner. Sourabh Goel, Addl. AG, Haryana. ASHWANI KUMAR MISHRA, A.C.J. (Oral) 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 ’, 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 nds concluded by the judgment of this Court in Luxmi Traders v. Union Territory of Chandigarh and . The said judgment has been further clarified by this Court in CWP The Amar Cooperative LC Society Ltd. v. State of Haryana As the issue raised in this case is squarely covered by the judgments question that requires consideration in this writ petition is as to View www.gst.gov.in amounts to proper service of it, on the petitioner in view of Section 169 read with that the present case is nds concluded by the judgment of this Court in Luxmi Traders v. Union Territory of Chandigarh and . The said judgment has been further clarified by this Court in CWP- and As the issue raised in this case is squarely covered by the judgments RAJESH KUMAR 2026.08.31 09:37 I attest the accuracy and authenticity of this order/judgment. CWP-27366-2025 (O&M) [2] 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. 4. Pending application(s), if any, shall stand disposed of accordingly. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) JUDGE 27.08.2026 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No RAJESH KUMAR 2026.08.31 09:37 I attest the accuracy and authenticity of this order/judgment.