COMMUNITY INSIGHTS

Topic

Publish Date

Notices/Orders issued without Digital Signature-Valid or not?

As we know that the GST department issues a notice or order on the GST portal. The taxpayer can download the same in PDF from their GST Portal. However, sometimes it can be seen that such notices or orders do not contain the digital signatures of the officers. Hence the question arises about the validity of such notices or orders which are issued without digital signatures. In this article we are going to examine the position of law to know .................... Read More

05.04.2025

PORTAL RELATED UPDATE

Date Subject
26.09.2024 Advisory on issuance of Notices/Orders without digital signatures of the issuing authorities

CASE LAW

Authority

One liner

2025(04)LCX0661

Telangana High Court

Water Tech Engineers

Unsigned DRC-07 summaries violate statutory procedure and render GST proceedings void ab initio.
2025(02)LCX0129

Telangana High Court

Bigleap Technologies and Solutions Private Limited

Unsigned show-cause notices and final orders under GST even when uploaded online, are invalid because the signature column in the prescribed forms constitutes a mandatory statutory requirement for authenticity.
2024(03)LCX0409

Telangana High Court

Silver Oak Villas LLP

SCN and assessment order were not digitally or physically signed amounts to contravention of Rule 26(3) of the CGST Rules thus GST order set aside