This judgment deals with whether a GST show cause notice uploaded on the internal AIO system but not integrated with the common portal within limitation is valid.

Case Snapshot

• Case Name: M/s. Sikka Motors Pvt Ltd v. Union of India & Anr

• Citation / Neutral Citation: 2026:DHC:9438-DB

• High Court: High Court of Delhi

• Bench: Justice Anil Kshetarpal and Justice Bharat Parashar

• Date of Judgment: October 27, 2026

• Area of Law: GST law; Section 73 CGST Act; Section 169; limitation; service of show cause notice; CBIC Notification No. 56/2023

Judgment Headline

Delhi HC Quashes GST SCN Uploaded on Portal After Limitation Due to Technical Glitch

The Judgment in One Line

Delhi High Court quashed a GST show cause notice and order, holding that a notice uploaded on the i

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