CWP-20082-2018 -1- 211 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-20082-2018 Date of decision: 23.07.2026 NARINDRA COMPLEX ...Petitioner Vs. UNION OF INDIA AND OTHERS ...Respondents CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Mukul Singla, Advocate for Mr. Deepak Gupta, Advocate for the petitioner. None for respondents No. 1 and 2. Mr. Anmol Puri, Advocate for respondent No.3. Mr. Vaibhav Gupta, Advocate for respondent No.4. *** ASHWANI KUMAR MISHRA , A.C.J. (Oral) 1. Although an exemption notification dated 28.06.2017 (Annexure P-2) is relied upon to question the initiation of proceedings for levy of demand under the Goods and Services Tax regime, but in essence, the petitioner is aggrieved by certain notices issued under the Act. Those notices are of the year 2018. There is no interim order granted by this Court regrading such proceedings. After a lapse of eight years, the proceedings must have been concluded by now. 2. In such circumstances, we are not inclined to entertain the prayer of the learned counsel for the petitioner to adjourn the matter. 3. Liberty stands reserved to the petitioner to move an application NEERAJ 2026.07.30 10:31 I attest to the accuracy and integrity of this document CWP-20082-2018 -2- for revival, if any cause still survives. 4. The writ petition is, therefore, dismissed as having lost its efficacy. 5. Pending application(s), if any, stand(s) disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) 23.07.2026 JUDGE neeraj Whether speaking/reasoned : Yes No Whether Reportable : Yes No NEERAJ 2026.07.30 10:31 I attest to the accuracy and integrity of this document