` 151 IN THE HIGH COURT OF PUNJAB AND HARYANA Tee Ess Tyres State of Punjab CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE Present: Mr. Mr. ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. Short question 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 rendered by this Court in IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP- 27513 Date of Decision: Tee Ess Tyres Vs. Punjab and others HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Mr. J.S. Bedi, Advocate for the petitioner. Mr. Saurabh Kapoor, 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 ts 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 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 and , decided on 23.07.2026. 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 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 27513-2026 (O&M) Date of Decision: 27.08.2026 …Petitioner …Respondents HON’BLE THE ACTING CHIEF JUSTICE ROHIT KAPOOR Advocate for the petitioner. Saurabh Kapoor, Addl. AG, Haryana. ASHWANI KUMAR MISHRA, A.C.J. (Oral) 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 ts 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 and stands 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 and As the issue raised in this case is squarely covered by the judgments (supra) as further clarified in The Amar that requires consideration in this writ petition is as to View www.gst.gov.in ts to proper service of it, on the petitioner in view of Section 169 read with that the present case is 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 and As the issue raised in this case is squarely covered by the judgments The Amar RAJESH KUMAR 2026.08.31 09:37 I attest the accuracy and authenticity of this order/judgment. CWP- 27513-2026 (O&M) [2] 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.