135 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-28085-2026 (O&M) Date of Decision: 02.09.2026 M/S SUPER FINE INDANE ....PETITIONER(S) VERSUS STATE OF HARYANA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE YASHVIR SINGH RATHOR Present: Mr. Amrinder Singh, Advocate for the petitioner. Mr. Sourabh Goel, Addl. AG, Haryana. ***** 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. 3. As the issue raised in this case is squarely covered by the judgments rendered by this Court in Luxmi Traders (supra) as further RAHUL JOSHI 2026.09.03 14:39 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD CWP-28085-2026 (O&M) 2

clarified in The Amar Cooperative LC Society Ltd (supra), the instant writ petition is disposed of in the same terms. 4. All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [YASHVIR SINGH RATHOR] JUDGE SEPTEMBER 02, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.03 14:39 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD

135 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-28085-2026 (O&M) Date of Decision: 02.09.2026 M/S SUPER FINE INDANE ....PETITIONER(S) VERSUS STATE OF HARYANA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE YASHVIR SINGH RATHOR Present: Mr. Amrinder Singh, Advocate for the petitioner. Mr. Sourabh Goel, Addl. AG, Haryana. ***** 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. 3. As the issue raised in this case is squarely covered by the judgments rendered by this Court in Luxmi Traders (supra) as further RAHUL JOSHI 2026.09.03 14:39 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD CWP-28085-2026 (O&M) 2

clarified in The Amar Cooperative LC Society Ltd (supra), the instant writ petition is disposed of in the same terms. 4. All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [YASHVIR SINGH RATHOR] JUDGE SEPTEMBER 02, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.03 14:39 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD