133 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** TCH GREENZ ....PETITIONER(S) VERSUS STATE OF PUNJAB 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 . , # 2 #' + +3$.0 4)$./.5 , #' 2 + +3$ 5(/ $./.( .4 /0 ./.( 4 , + # 6 57 5) 8 (/ 9: $ RAHUL JOSHI 2026.08.14 14:25 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD !"#"$ !%!&'()* 2 "+ ! " # ! ", $ !" # % % % % # & ' ! &% (% '* # # & ! '* # & ' # # -. ) * ! '* " % % -. ! RAHUL JOSHI 2026.08.14 14:25 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD !"#"$ !%!&'()* 3 ' * % % ! ' * " # '+ + % % # & # -. !, * ; " ' " # 9: + " '' 2 < ./.. "2 5 " " $ ##"!-./$ 0 " 1 2 -) 3 / 0!#!3 45-6/789 7:.5 0 # .;< 0 #$'7:.= # 7: " 0 # $'7:.= -7/ 2# -8/ #! -7/ 2 % -./ 0 RAHUL JOSHI 2026.08.14 14:25 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD !"#"$ !%!&'()* 4 % 0 .;< 0 #$' 7:.= 7: " 0 # $' 7:.= !, 5 , 5 $ /010/2/ 3##"'#*4 Notification number and date Amendment Date of effect of amendment (1) (2) (3) G.S.R. 58(E), dated the 23rd January, 2018 {No.349/58/201 7-GST (Pt), dated 23rd January, 2018 In the said notification, in paragraph 1, for the words “furnishing of returns and computation and settlement of integrated tax”, the following shall be substituted namely:-“furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification number G.S.R. 925(E), dated the 13th December, 2019, all functions provided under the Central Goods and Services Tax Rules, 2017. 22nd June, 2017 ( , " 2 + 9: " +3 6 5(/ ./.( .4 /0 ./.( " RAHUL JOSHI 2026.08.14 14:25 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD !"#"$ !%!&'()* 5 " $ &! 78!:.!7:.5 -7/ 2# 0 # $'37:.=- >56!%#7?/ !!!! ! ! 7! @ 3 7:.= # & !! !! ! !3.;7 3 7:.= !* ! " -/ % # & ! +! 0 # .;< 0 #$'7:.= ' # & ' A A 3 .;4-4/ 3 7:.= B # & ! ,! " ' > ? 3 7:.= (% RAHUL JOSHI 2026.08.14 14:25 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD !"#"$ !%!&'()* 6 5 (%8<5C.:.:.7.;.;.=.C 7:7.787;58D 585(%4C<:<.<.<7<8<45:5. 545<5555)..=.7:.;: (%5=.;7-7/.;7-7D/ (%C5 5 (%5CC:C4C4DC< 56(%.:; 6(%.:5..:... 5 (%.;7D / - 966(%.85.85.85) / (%;5 #%! 3 7:.= # & ! 3' '! ' # & ! ##! !6 -/ ' & * ! ' -/ 7:77 ! #!! " ! RAHUL JOSHI 2026.08.14 14:25 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD !"#"$ !%!&'()* 7 #$! " -/! #:! E .:F % ! + ! ? !, 0 ! 2 2 #' 2 + 9: 9: " ' ' 7 # ' 9: 2 !"#$%&# !&' (#")!#*+,% (#* & !#($ &' ,%)* %)% (- 39 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.14 14:25 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD