Gorki Contractors and Engineers v. Union of India & Ors., Delhi High Court, W.P.(C) 4118/2026, 11 August 2026.

The Delhi High Court disposed of 48 writ petitions challenging Notification Nos. 09/2023 and 56/2023 issued under Section 168A of the CGST Act, which extended GST limitation periods, noting that their validity is presently pending before the Supreme Court. The parties will therefore remain subject to the outcome of the Supreme Court’s decision.

The Court also granted taxpayers liberty to seek remedies in light of Luxmi Traders v. Union of India concerning service of GST notices and orders through the GST portal. Where a Show Cause Notice was uploaded only on the portal and the taxpayer had no actual knowledge, resulting in an ex parte order, the proceedings may be restored to the Show Cause Notice stage with an opportunity to respond. Similarly, where an Order-in-Original was served only through portal upload, the taxpayer may challenge the computation of the limitation period for filing an appeal.

However, portal-only service is not automatically invalid. Where the taxpayer had actual knowledge and participated in the proceedings, service cannot ordinarily be challenged merely because the communication was made through the GST portal.

Last Updated on 9 September, 2026