GST Portal Upload as Valid Service Under Section 169: SC to Examine

GVK Jaipur Expressway Pvt Ltd Vs Deputy Commissioner of State Tax & Ors. (Supreme Court of India)

Supreme Court to examine whether mere uploading of SCN on the GST Common Portal amounts to valid service

Summary: The Hon’ble Supreme Court in GVK Jaipur Expressway Pvt. Ltd. v. Deputy Commissioner of State Tax & Ors. [SLP(C) No. 25965 of 2026 dated August 10, 2026] issued notice in the Special Leave Petition filed by the Assessee challenging the Rajasthan High Court judgment dismissing its writ petition against a total GST demand of Rs. 14,06,54,640/-. The Assessee contended that neither the Show Cause Notice nor the adjudication order was duly served and that service was allegedly effected merely by uploading them on the GST Common Portal. The controversy concerns whether such portal upload constitutes valid service under Section 169 of the CGST Act, particularly where notices and orders were placed under separate tabs, namely “View Additional Notices/Orders” and “View Notices and Orders”. The Petitioner relied on decisions of the Madras and Delhi High Courts treating such portal-based communication as incomplete or insufficient in certain circumstances. The Rajasthan High Court, however, had dismissed the writ petition after finding deliberate ignorance on the Petitioner’s part and noting its failure to challenge the demand through an appeal. The Supreme Court has issued notice, returnable in four weeks. The case raises an important question concerning effective service of GST notices and orders, limitation for appeals and consequential recovery proceedings.