GVK Jaipur Expressway Seeks SLP Over Notice Service

Authority: Supreme Court of India

Order Date: 10-08-2026

Case Overview

• Petitioner: GVK Jaipur Expressway Pvt. Ltd
• Respondent: Deputy Commissioner of State Tax & Others
• The appeal stems from the High Court of Rajasthan, Jaipur judgment and order dated 18-03-2026 (DBCWP No. 3636/2026).
• Petitioners contend that the notice of the impugned order was served by uploading it on a common portal, which they argue is incomplete.
• They rely on decisions of the Madras High Court and Delhi High Court, which held that service by portal upload is insufficient when relevant information is split between the “View Additional Notices/Orders” and “View Notices and Orders” tabs.

Order

• The Court directed that a fresh notice be issued to the petitioner, with the response to be filed within four weeks of issuance.

Final Outcome

• The Supreme Court’s order mandates issuance of a new notice and sets a four‑week deadline for filing the return, effectively resetting the service‑of‑notice issue.

Topics: Procedural Service; Tax Litigation