GST notice uploaded only on portal isn't valid service, high courts rule

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 d…