IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH (O&M) Date of Decision: 15.09.2025 ...... Petitioner(s) Versus ..... Respondent(s) CORAM:- HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE Pres **** LISA GILL, J. 1. Learned counsel for respondents, on advance notice, points out that Goods and Services Tax Appellate Tribunal as per his instructions, is likely to be functional from December, 2025 onwards and portal through which appeals can be filed on SUNIL 2025.09.19 09:59 I attest to the accuracy and authenticity of this document