2026-VIL-1061-RAJ
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SGST High Court Cases

GST – Validity of Show Cause Notice and Order-in-Original in the absence of Digital Signature - Department initiated scrutiny proceedings and issued Recovery notice Section 79 which resulted in petitioner's bank account being attached - Petitioner challenged proceedings asserting that neither the show cause notice nor the Order-in-Original bore any physical or digital signature, making them non est in law - Whether a show cause notice and an Order-in-Original which bear neither a digital signature nor a physical signature can be sustained in law under Rule 26(3) of CGST Rules, 2017 - HELD - Rule 26(3) of CGST Rules, 2017 is couched in mandatory language employing the word "shall" and admits of no exception. All notices, certificates and orders must be issued electronically through Digital Signature Certificate or E-signature as specified under the Information Technology Act, 2000, or through such other mode as notified by the Board - Issuance and authentication are distinct and cumulative requirements. Mere electronic generation of document on portal satisfies only issuance requirement, not authentication requirement. Digital signature performs function in electronic regime that physical signature performed in paper regime - What the rule requires is authentication of the document, not authentication of the officer's session on a portal. Authentication of document and login by officer are not same - An unsigned document is anonymous and anonymity and quasi-judicial authority cannot coexist. The defect is jurisdictional and not mere irregularity curable under Section 160 of CGST Act. Total absence of signature stands on entirely different footing from display defect in existing signature – The Show cause notice and Order-in-Original are non est in law and are quashed. Recovery notice issued under Section 79 and consequent attachment of petitioner's bank account stand set aside. Liberty is reserved to competent authority to pass fresh orders in accordance with law with proper physical or digital signature – The writ petition is allowed
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