SC Stays Allahabad HC Ruling Holding That Mere Uploading of GST Notices and Orders on Common Portal Does Not Constitute Valid Communication Under Section 169 of the GST Act

Last updated: 08 June 2026

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The Supreme Court has temporarily halted an Allahabad High Court ruling that stated merely uploading GST notices and orders onto the Common Portal does not constitute valid communication for starting the appeal limitation period. The High Court had previously held that the 'deeming fiction' of service under Section 169 of the GST Act does not apply to portal uploads. The Supreme Court's stay means the High Court's judgment is suspended until further notice, though the ultimate decision on whether portal uploads are sufficient communication is still pending.

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in State of Uttar Pradesh & Anr. v. M/s Bambino Agro Industries Ltd. & Anr. [Special Leave Petition (Civil) Diary No. 11683 of 2026 dated May 29, 2026] stayed the operation of the impugned judgment of the Hon'ble Allahabad High Court which had held that mere uploading of show cause notices and adjudication orders on the GST Common Portal does not amount to valid &"communication" under Section 107 of the Central Goods and Services Tax Act, 2017 / Uttar Pradesh Goods and Services Tax Act, 2017 (&"CGST Act" / &"SGST Act") for triggering the period of limitation to file an appeal, and further held that the deeming fiction of constructive service under Section 169(2) and (3) is not available with respect to service effected through e-mail or through the Common Portal under Section 169(1)(c) and (d). The Hon'ble Supreme Court, while issuing notice returnable after ten weeks, granted stay of the impugned order till the next date of hearing.

Citation :
Special Leave Petition (Civil) Diary No. 11683 of 2026 dated May 29, 2026

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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