247(2) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-39067-2025 (O&M) Date of Decision: 03.09.2026 SATISH KUMAR OBEROI ....PETITIONER(S) VERSUS UT OF CHANDIGARH AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE YASHVIR SINGH RATHOR Present: Ms. Aakriti, Advocate for the petitioner. Mr. Ajay Jagga, Senior Panel Counsel with Mr. Aryman Jagga, Advocate for respondents No.1 and 3 to 5. ***** 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 PRIYANKA THAKUR 2026.09.07 17:18 I attest to the accuracy and integrity of this document CWP-39067-2025 (O&M) 2

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. All pending miscellaneous application(s), if any, shall also stand disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (YASHVIR SINGH RATHOR) JUDGE 03.09.2026 Priyanka Thakur 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No PRIYANKA THAKUR 2026.09.07 17:18 I attest to the accuracy and integrity of this document

247(2) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-39067-2025 (O&M) Date of Decision: 03.09.2026 SATISH KUMAR OBEROI ....PETITIONER(S) VERSUS UT OF CHANDIGARH AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE YASHVIR SINGH RATHOR Present: Ms. Aakriti, Advocate for the petitioner. Mr. Ajay Jagga, Senior Panel Counsel with Mr. Aryman Jagga, Advocate for respondents No.1 and 3 to 5. ***** 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 PRIYANKA THAKUR 2026.09.07 17:18 I attest to the accuracy and integrity of this document CWP-39067-2025 (O&M) 2

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. All pending miscellaneous application(s), if any, shall also stand disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (YASHVIR SINGH RATHOR) JUDGE 03.09.2026 Priyanka Thakur 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No PRIYANKA THAKUR 2026.09.07 17:18 I attest to the accuracy and integrity of this document