Punjab and Haryana High Court
CWP/29589/2026 of ELITE INDUSTRIES Vs STATE OF PUNJAB AND OTHERS on 11 September 2026
THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-29589-2026 (O&M) Date of Decision: 11.09.2026 ELITE INDUSTRIES ....PETITIONER(S) VERSUS STATE OF PUNJAB AND ANR. ….RESPONDENT(S) CORAM:- HON'BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. J.S.Bedi,
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
****
CWP-29589-2026 (O&M)
Date of Decision: 11.09.2026
ELITE INDUSTRIES
....PETITIONER(S)
VERSUS
STATE OF PUNJAB AND ANR.
….RESPONDENT(S)
CORAM:- HON'BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE ROHIT KAPOOR
Present:
Mr. J.S.Bedi, Advocate
for the petitioner(s).
Mr. Maninder Singh Garcha, Addl. A.G. with
Ms. Samdisha Kaur, AAG, Punjab.
*****
ASHWANI KUMAR MISHRA, C.J. (Oral)
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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 KAVNEET SINGH 2026.09.11 16:32 I attest to the accuracy and integrity of this document
CWP-29589-2026 (O&M)
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]
CHIEF JUSTICE
[ROHIT KAPOOR]
JUDGE 11.09.2026
kavneet singh
1. Whether Speaking/reasoned Yes/No
2. Whether Reportable Yes/No
KAVNEET SINGH 2026.09.11 16:32 I attest to the accuracy and integrity of this document