Ms Ak Enterprises vs. State Of Punjab And Others

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CWP/28520/2026HC Punjab and HaryanaGSTCNR PHHC01149005202607 September 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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Cause title — parties, addresses and appearances
` 131 I M/s A.K. Ent State of Punja CORAM: H H Present: M M M ASHWANI K 1. to whether up Additional N amounts to pr Section 146 o 2. L no longer res CWP-27139-2 Others. The 15601-2026, T Others, decid IN THE HIGH COURT OF PUN AT CHANDIG CWP-2 Date of erprises Vs. ab and others HON’BLE THE CHIEF JUSTI HON’BLE MR. JUSTICE ROH Mr. Ishwinderpal Singh, Advoca Mr. Saurabh Kapoor, Addl. AG, Mr. Sourabh goel, Sr. Standing C *** KUMAR MISHRA, CHIEF JU Short question that requires con ploading of a notice as well as th otices and Orders’, on the com roper service of it, on the petition of the Goods and Services Tax A Learned counsel for the parties s integra and stands concluded 2025, Luxmi Traders v. Unio said judgment has been furthe The Amar Cooperative LC So ded on 23.07.2026. NJAB AND HARYANA GARH 28520-2026 (O&M) f Decision: 07.09.2026 …Petitioner …Responden ICE HIT KAPOOR ate for the petitioner. Punjab. Counsel for respondents No.4 and USTICE (Oral) nsideration in this writ petition i he order-in-original in the tab ‘V mmon portal, being www.gst.go ner in view of Section 169 read w Act, 2017? are ad idem that the present cas d by the judgment of this Cour on Territory of Chandigarh er clarified by this Court in CW ciety Ltd. v. State of Haryana nts d 5. is as View ov.in with se is rt in and WP- and RAJESH KUMAR 2026.09.09 11:32 I attest the accuracy and

authenticity of this order/judgment.

CWP-28520-2026 (O&M) [2]

3.

As the issue raised in this case is squarely covered by the 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 misc. application(s), if any, also stand disposed of.

(ASHWANI KUMAR MISHRA)

CHIEF JUSTICE

(ROHIT KAPOOR) JUDGE 07.09.2026 rajesh

1.

Whether speaking/reasoned?

: Yes/No

2.

Whether reportable?

: Yes/No RAJESH KUMAR 2026.09.09 11:32 I attest the accuracy and authenticity of this order/judgment.

Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.