High Court of Punjab & Haryana
GTC Logistics (P.) Ltd. v. Excise and Taxation Officer
For assessee
CWP NO. 21093 OF 2026 (O & M)
The ruling in brief
Where petitioner challenged sufficiency of service by upload of notice and order-in-original only on 'View Additional Notices and Orders' tab of GST portal, since issue was no longer res-integra and stood concluded in Luxmi Traders v. 192 (Punjab & Haryana), instant petition was to be disposed of in same terms
Provisions considered
Section 169, read with Section 146, of Central Goods and Services Tax Act, 2017/Punjab Goods and Services Tax Act, 2017/ Haryana Goods and Services Tax Act, 2017
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