Disposed

Elite Industries v. State of Punjab and Others

Punjab & Haryana HC11 Sept 2026CWP/29589/2026

Case brief

AI extract

What is this about?

In this summary disposal, the High Court of Punjab and Haryana held that the present writ petition is no longer res integra and is squarely covered by a previous judgment of this Court. The petition was disposed of in the same terms as that prior decision.

What did the court decide?

The writ petition was dismissed as it was disposed of in terms of a prior judgment covering the same issue.

Elite Industries Vs State of Punjab and Others — GST and Indirect Tax | Punjab & Haryana HC (2026)

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-29589-2026 (O&M) Date of Decision: 11.09.2026

ELITE INDUSTRIES

....PETITIONER(S)

VERSUS

STATE OF PUNJAB AND ANR. ….RESPONDENT(S)

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CORAM:- HON'BLE THE CHIEF JUSTICE

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HON’BLE MR. JUSTICE ROHIT KAPOOR

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Present: Mr. J.S.Bedi, Advocate for the petitioner(s).

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Mr. Maninder Singh Garcha, Addl. A.G. with Ms. Samdisha Kaur, AAG, Punjab.

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ASHWANI KUMAR MISHRA, C.J. (Oral)

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Short question that requires consideration in this writ petition is as to whether uploading of a notice as well as the order-inoriginal 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?

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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.

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v. State of Haryana and Others , decided on 23.07.2026.

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As the issue raised in this case is squarely covered by the

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KAVNEET SINGH 2026.09.11 16:32 I attest to the accuracy and integrity of this document

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CWP-29589-2026 (O&M)

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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.

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