139 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** SHREE ANAND ENTERPRISES ....PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR ! " # $! %%%%% ASHWANI KUMAR MISHRA, A.C.J. (Oral) & & ' ' ' (( ! ) * ! ''' ' +, ' -+ # ./ 01 23 0 4 !5 $ 6(02 7,(0108 . $ ! !5 6( 8+1 (010+ 07 12 010+ 7 & 5 !5 RAHUL JOSHI 2026.08.17 10:48 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD !"#$% !$!&'()* 2 $ !5 9: 9: ' - 9: 5 !" #$%& '$!"' ( )$#*"$+,-&!)$+ ' "$)% '( -&*+ &*&!) . 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.17 10:48 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD