Case of State of UP vs Bambino Agro Industries Ltd, SC Judgement Dated 29th May 2026. The issue is whether merely uploading a show cause notice or adjudication order on the GST portal amounts to valid “communication” for the purpose of computing limitation under Section 107 of the CGST/UPGST Acts. While the HC ruling had recognized that portal uploading alone may not constitute effective communication for limitation purposes, the operation of that judgment presently stands stayed pending further consideration by the apex court.