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SGST High Court Cases

GST – Rule 26 of the CGST Rules, 2017 - Validity of Show Cause Notice and Order not contain physical or digital signatures of the Proper Officer - The petitioners challenged the legality, validity and propriety of the show-cause notices and final orders which did not contain physical or digital signatures of the Proper Officer, although the impugned documents were placed on the portal - Whether the absence of signature on the Show-Cause Notices and final orders renders them invalid – HELD – The unsigned notice, certificates and orders is hit by Rule 26(3) of the CGST Rules, 2017 - once there exists a specific column earmarked for the signature, the said requirement becomes a statutory requirement - If strict rule of interpretation is applied, in view of statutory requirement of existence of signature in the statutory Forms, it cannot be said non-existence of signature will not cause any dent to the notice/order - In view of judgments of Supreme Court coupled with the statutory requirement ingrained in DRC-01 and DRC-07, a notice or final order can become legal or bear authenticity only when it is physically/digitally signed by the Proper Officer - Further, in every sub-rule of Rule 142 of the GST Rules, the law makers have used the word ‘shall’ for issuance of Statutory Forms which makes the issuance of Forms in prescribed form as mandatory. Since prescribed Forms as per Rule 142 need signature, such requirement must be held to be mandatory. In absence of signature, notice/order cannot be held to be a valid notice/order – it is trite that if a law prescribes a thing to be done in a particular manner, the same must be done in the same manner and other methods are forbidden - Since Rule and prescribed Forms mandate requirement of signature of Proper Officer, its violation makes the notice/order invalid - the principle of comity requires the High Court to follow the view taken by other High Courts, which have consistently held that the absence of signature renders the notices and orders invalid - the impugned show cause notices and the orders cannot be sustained and set aside - the respondents are granted liberty to issue fresh show-cause notices and orders in accordance with law – the writ petitions are allowed
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