IN THE HIGH COURT OF PUNJAB AND HARYANA M/S NAIN SERVICE PROVIDER THE EXCISE AND TAXATION OFFICER CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Vikrant Kackria, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. A.G., Punjab. for the respondent. ***** ASHWANI KUMAR MISHRA, A.C.J. 1. Disposed of. 2. For detailed order s 2025 titled as Luxmi Traders Vs. Union Territory of Chandigarh and others. 3. All pending miscellaneous application(s), if any, shall also stand disposed of. JULY 21, 2026 JULY 21, 2026 JULY 21, 2026 JULY 21, 2026 Renu Sharma 1. Whether Speaking/reasoned 2. Whether Reportable IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP CWP CWP CWP---- Reserved on: 08.07.2026 Reserved on: 08.07.2026 Reserved on: 08.07.2026 Reserved on: 08.07.2026 Pronounced on: 21.07.2026 Pronounced on: 21.07.2026 Pronounced on: 21.07.2026 Pronounced on: 21.07.2026 M/S NAIN SERVICE PROVIDER (PROP RANDHIR SINGH NAIN VERSUS THE EXCISE AND TAXATION OFFICER-CUM-STATE TAX OFFICER HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Mr. Vikrant Kackria, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. A.G., Punjab. for the respondent. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) Disposed of. For detailed order see order of even date passed in Luxmi Traders Vs. Union Territory of Chandigarh and others. All pending miscellaneous application(s), if any, shall also stand [ASHWANI KUMAR MISHRA] [ASHWANI KUMAR MISHRA] [ASHWANI KUMAR MISHRA] [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE ACTING CHIEF JUSTICE ACTING CHIEF JUSTICE ACTING CHIEF JUSTICE [ROHIT KAPOOR] [ROHIT KAPOOR] [ROHIT KAPOOR] [ROHIT KAPOOR] JULY 21, 2026 JULY 21, 2026 JULY 21, 2026 JULY 21, 2026 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ----4116 4116 4116 4116----2026 2026 2026 2026 Reserved on: 08.07.2026 Reserved on: 08.07.2026 Reserved on: 08.07.2026 Reserved on: 08.07.2026 Pronounced on: 21.07.2026 Pronounced on: 21.07.2026 Pronounced on: 21.07.2026 Pronounced on: 21.07.2026 PROP RANDHIR SINGH NAIN) ...PETITIONER(S) STATE TAX OFFICER ….RESPONDENT(S) HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Mr. Saurabh Kapoor, Addl. A.G., Punjab. ee order of even date passed in CWP-27139- Luxmi Traders Vs. Union Territory of Chandigarh and others. All pending miscellaneous application(s), if any, shall also stand [ASHWANI KUMAR MISHRA] [ASHWANI KUMAR MISHRA] [ASHWANI KUMAR MISHRA] [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE ACTING CHIEF JUSTICE ACTING CHIEF JUSTICE ACTING CHIEF JUSTICE [ROHIT KAPOOR] [ROHIT KAPOOR] [ROHIT KAPOOR] [ROHIT KAPOOR] JUDGE JUDGE JUDGE JUDGE Yes/No Yes/No RENU SHARMA 2026.07.23 15:14 I attest to the accuracy and integrity of this document