--- title: "State of Uttar Pradesh vs.  M/S Bambino Agro Industries Ltd & Anr., SLP (Civil) Diary No. 11683 of 2026, 29th May, 2026" date: 2026-07-06 author: "King Stubb & Kasiva" url: https://ksandk.com/newsletter/gst-portal-upload-not-effective-communication/ --- # State of Uttar Pradesh vs.  M/S Bambino Agro Industries Ltd & Anr., SLP (Civil) Diary No. 11683 of 2026, 29th May, 2026 Posted On - 6 July, 2026 • By - King Stubb & Kasiva The Supreme Court has clarified that while service of notices and orders through electronic means or by uploading them on the GST portal is legally recognized under Section 169 of the CGST Act, **mere uploading of an order on the portal does not automatically amount to effective communication** to the taxpayer. ## Limitation Period Begins From Effective Communication The Court held that the **limitation period for filing an appeal under Section 107** commences only from the date on which the order is effectively communicated and comes to the knowledge of the taxpayer. Noting the absence of any GST portal acknowledgment mechanism showing when a taxpayer actually viewed or downloaded an order, the Court observed that mere portal upload is *insufficient* to trigger limitation. ## Benefit of Doubt Extended to Taxpayers In cases of genuine dispute regarding communication, the Court extended the **benefit of doubt to taxpayers** and held that a presumption may operate in favour of the assessee regarding the date on which the order actually came to their knowledge, unless the Revenue is able to establish otherwise. The ruling provides significant relief to taxpayers by ensuring that appellate rights are not defeated merely because an order was uploaded on the GST portal without proof of effective communication. ## Key Takeaways From the Ruling - Service through electronic means is legally recognized under **Section 169 of the CGST Act**, but uploading alone does not equal communication. - The limitation period under Section 107 starts only when the order effectively comes to the taxpayer’s knowledge. - The GST portal currently lacks an acknowledgment mechanism to confirm when a taxpayer viewed or downloaded an order. - A presumption operates in favour of the assessee regarding the date of actual knowledge, unless the Revenue proves otherwise. - Appellate rights cannot be defeated solely on the basis of a portal upload without proof of effective communication. *Last Updated on 6 July, 2026* --- ## Office Locations - [New Delhi](https://ksandk.com/locations/top-corporate-law-firm-in-delhi/) (HQ): +91-11-41318190 | info@ksandk.com - [Mumbai](https://ksandk.com/locations/top-corporate-law-firm-in-mumbai/): 3 offices (Nariman Point, Lower Parel, Andheri) | mumbai@ksandk.com - [Bangalore](https://ksandk.com/locations/top-corporate-law-firm-in-bangalore/): bangalore@ksandk.com - [Chennai](https://ksandk.com/locations/chennai/): chennai@ksandk.com - [Hyderabad](https://ksandk.com/locations/hyderabad/): hyderabad@ksandk.com - [Pune](https://ksandk.com/locations/pune/): pune@ksandk.com - [Kochi](https://ksandk.com/locations/kochi/): kochi@ksandk.com ## Contact - [Contact Page](https://ksandk.com/contact-us/) - General: info@ksandk.com | +91-11-41318190 - WhatsApp: +91-7428567444 - [Privacy Statement](https://ksandk.com/privacy-statement/) - [Terms of Use](https://ksandk.com/terms-of-use/)