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 judgment of the Hon’ble Rajasthan High Court, which had dismissed its writ petition against a total GST demand of Rs. 14,06,54,640/-, wherein the Assessee contended that neither the Show Cause Notice (“SCN”) nor the adjudication order was duly served upon it and that the service was allegedly effected by merely uploading the same on the GST Common Portal. Taking note of the submission that the Hon’ble Madras High Court and the Hon’ble Delhi High Court have viewed such portal-upload as incomplete service, particularly where the relevant notices/orders may be referable to two separate tabs, namely “View Additional Notices/Orders” and “View Notices and Orders”, the Hon’ble Supreme Court issued notice, returnable in four weeks.
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