{"id":6075,"date":"2026-06-01T15:00:19","date_gmt":"2026-06-01T15:00:19","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=6075"},"modified":"2026-06-01T15:00:21","modified_gmt":"2026-06-01T15:00:21","slug":"gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/","title":{"rendered":"GST, SC Judgement Dated 29\/05\/2026 – Stays HC Ruling as GST Portal upload alone was held Insufficient Communication\u00a0"},"content":{"rendered":"\n

Case of State of UP vs Bambino Agro Industries Ltd,\u00a0SC Judgement Dated 29th<\/sup>\u00a0May 2026.<\/em>\u00a0The issue is\u00a0whether merely uploading a show cause notice or adjudication order on the GST portal amounts to valid \u201ccommunication\u201d 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.\u00a0<\/p>\n\n\n\n

(Link: SC Judgement Dated 29\/05\/2026) <\/em><\/a> <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of State of UP vs Bambino Agro Industries Ltd,\u00a0SC Judgement Dated 29th\u00a0May 2026.\u00a0The issue is\u00a0whether merely uploading a show […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-6075","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"\nGST, SC Judgement Dated 29\/05\/2026 - Stays HC Ruling as GST Portal upload alone was held Insufficient Communication\u00a0 - Bhatia Bhola & Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST, SC Judgement Dated 29\/05\/2026 - Stays HC Ruling as GST Portal upload alone was held Insufficient Communication\u00a0 - Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of State of UP vs Bambino Agro Industries Ltd,\u00a0SC Judgement Dated 29th\u00a0May 2026.\u00a0The issue is\u00a0whether merely uploading a show […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-01T15:00:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-01T15:00:21+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST, SC Judgement Dated 29\/05\/2026 – Stays HC Ruling as GST Portal upload alone was held Insufficient Communication\u00a0\",\"datePublished\":\"2026-06-01T15:00:19+00:00\",\"dateModified\":\"2026-06-01T15:00:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/\"},\"wordCount\":105,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"GST\",\"Judiciary\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/\",\"name\":\"GST, SC Judgement Dated 29\/05\/2026 - Stays HC Ruling as GST Portal upload alone was held Insufficient Communication\u00a0 - Bhatia Bhola & Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2026-06-01T15:00:19+00:00\",\"dateModified\":\"2026-06-01T15:00:21+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST, SC Judgement Dated 29\/05\/2026 – Stays HC Ruling as GST Portal upload alone was held Insufficient Communication\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST, SC Judgement Dated 29\/05\/2026 - Stays HC Ruling as GST Portal upload alone was held Insufficient Communication\u00a0 - Bhatia Bhola & Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/","og_locale":"en_US","og_type":"article","og_title":"GST, SC Judgement Dated 29\/05\/2026 - Stays HC Ruling as GST Portal upload alone was held Insufficient Communication\u00a0 - Bhatia Bhola & Associates LLP","og_description":"Case of State of UP vs Bambino Agro Industries Ltd,\u00a0SC Judgement Dated 29th\u00a0May 2026.\u00a0The issue is\u00a0whether merely uploading a show […]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/","og_site_name":"Bhatia Bhola & Associates LLP","article_published_time":"2026-06-01T15:00:19+00:00","article_modified_time":"2026-06-01T15:00:21+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"GST, SC Judgement Dated 29\/05\/2026 – Stays HC Ruling as GST Portal upload alone was held Insufficient Communication\u00a0","datePublished":"2026-06-01T15:00:19+00:00","dateModified":"2026-06-01T15:00:21+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/"},"wordCount":105,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["GST","Judiciary"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/","name":"GST, SC Judgement Dated 29\/05\/2026 - Stays HC Ruling as GST Portal upload alone was held Insufficient Communication\u00a0 - Bhatia Bhola & Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2026-06-01T15:00:19+00:00","dateModified":"2026-06-01T15:00:21+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-29-05-2026-stays-hc-ruling-as-gst-portal-upload-alone-was-held-insufficient-communication\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"GST, SC Judgement Dated 29\/05\/2026 – Stays HC Ruling as GST Portal upload alone was held Insufficient Communication\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/6075","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=6075"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/6075\/revisions"}],"predecessor-version":[{"id":6076,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/6075\/revisions\/6076"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=6075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=6075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=6075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}