GST Update: Bombay High Court Quashes ₹62.42 Lakh GST Demand Over Notices Placed in an Inaccessible Portal Section Date of update: 21 October 2026 Introduction: A GST notice is only effective if the taxpayer gets a fair opportunity to respond Can a GST demand survive when the department uploads notices on the GST portal in a manner that prevents the taxpayer from becoming aware of them and responding in time? In an important GST development reported on 20 October 2026, the Bo