Supreme Court Issues Notice on Portal Tab Service Issue — Whether Uploading Notice Under ‘Additional Notices/Orders’ Instead of ‘Notices and Orders’ Constitutes Valid Service

The Supreme Court has issued notice on a Special Leave Petition raising the question of whether service of a show cause notice or order by uploading on the GST common portal under the ‘View Additional Notices/Orders’ tab instead of the ‘View Notices and Orders’ tab constitutes effective service. The order by Justice Manoj Misra and Justice Vijay Bishnoi in SLP (C) No. 25965/2026 (GVK Jaipur Expressway Pvt. Ltd. v. Deputy Commissioner of State Tax, decided 10.08.2026) noted that the Madras HC and Delhi HC have viewed such service as incomplete and directed notice returnable in four weeks.

This is the first time the Supreme Court has entertained the portal-tab service question, which has been the subject of extensive litigation across multiple High Courts. Rajasthan HC, Calcutta HC, and Punjab & Haryana HC (Luxmi Traders) have all held that uploading under the wrong tab does not constitute effective service. The issuance of notice by the Supreme Court signals that the question may receive authoritative resolution.

- 2026-juristway.com-2558-SC-GST  |  Supreme Court of India  |  SLP (C) No. 25965/2026  |  10.08.2026