147 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-25480-2026 (O&M) Date of Decision: 13th August, 2026. M/S. TARSEM LAL AND SONS .…...Petitioner(s) V/s STATE OF PUNJAB AND ANOTHER ......Respondent(s) CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR Present Mr. Sholab Arora, Advocate, and Mr. Vivek Sharma, Advocate, for the petitioner. Mr. Saurabh Kapoor, Addl. A.G., Punjab. **** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. Short question 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 Additional Notices and Orders’, on the common portal, being www.gst.gov.in 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 ad idem that the present case is no longer res integra and stands concluded by the judgment of this Court in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others. The said judgment has been further clarified by this Court in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. SURESH KUMAR 2026.08.17 10:49 I attest to the accuracy and integrity of this document CWP-25480-2026 (O&M) 3. 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 The Amar 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 August 13, 2026 Ess Kay Whether speaking / reasoned : Yes / No Whether Reportable : Yes / No SURESH KUMAR 2026.08.17 10:49 I attest to the accuracy and integrity of this document