AdvertisementPortal Upload is Not Service: Amar Coop LC Society Reaffirms and Sharpens Luxmi Traders: A Note on the Punjab & Haryana High Court’s Decision in The Amar Coop LC Society Ltd. v. State of Haryana (CWP-15601-2026, decided 23.07.2026)1. Setting the StageBarely a few days after the Punjab & Haryana High Court laid down, in Luxmi Traders & Ors. However, the section 146 is the relevant section for Common Portal and it reads as follows:Common Portal. [ ] and it notified as the Common GSTE Portal for “ ” and a separate portal as the Common Goods and Services Tax Electronic Portal for furnishing electronic waybill. What This Adds to the Luxmi Traders LineRead together, the two decisions do more than repeat a single holding twice.