SC Stays HC Ruling as GST Portal Upload Alone Was Held Insufficient Communication

State of Uttar Pradesh & Anr. Vs Bambino Agro Industries Ltd & Anr. (Supreme Court of India) The dispute concerns a fundamental issue under the GST regime: whether merely uploading a show cause notice or adjudication order on the GST portal amounts to valid “communication” for the purpose of computing limitation under Section 107 of the CGST/UPGST Acts. The Allahabad High Court examined a batch of petitions where taxpayers challenged adjudication orders on the ground that neither the show cause notices nor the final orders had been effectively communicated to them. According to the...