All over the country, more and more businesses are discovering GST tax demands they insist they never received as the only "service" of the original notice was a silent upload on the common portal, www.gst.gov.in.
The question whether that upload counts as a valid service legally is one where the High Courts are now openly divided, and three rulings delivered in 2026 have brought the debate to a head. To understand why the issue is so delicately poised, it helps to start with what the statute actually says.
