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.
