High Court Judgement
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GST – Service of Show Cause Notice and Assessment Order - Signature Requirement under Rule 26(3) of CGST Rules, 2017 - Service through GST Portal - The show cause notice and the order were uploaded on the GST portal under the tab "Additional Notices and Orders" instead of "View Notices and Orders" tab, bore no digital signature or physical signature though they carried a system generated reference number – Whether a show cause notice and an assessment order devoid of digital signature or physical signature as mandated by Rule 26(3) of CGST Rules, 2017 can be sustained in law – HELD - Rule 26(3) of CGST Rules, 2017 is couched in mandatory language and requires that all notices, certificates and orders shall be issued electronically through digital signature certificate or E-signature as specified under Information Technology Act, 2000 or through such other mode of verification as notified by the Board. The issuance and authentication are two distinct and cumulative requirements. Mere electronic generation of a document on the portal satisfies only the requirement of electronic issuance but not the requirement of authentication - A digital or physical signature is not an empty formality or procedural nicety but is the very mode by which an electronic document acquires legal existence and binding character in a paperless GST regime. A reference number or document identification number merely tracks and catalogues the document within the system and shows when the document was created but does not show that the proper officer authenticated it. Tracking is not authentication and one cannot substitute the other - A show cause notice and order which are neither digitally signed nor physically signed are no notice and no order in the eyes of law. The defect is not a mere curable irregularity but goes to the root of the matter and strikes at the very authority to proceed - The denial of an authenticated notice and effective opportunity of personal hearing vitiates the entire proceedings and violates the principles of natural justice. The impugned show cause notice is set aside. As a consequence thereof, the consequential proceedings culminating in the impugned order and the recovery notice are also set aside - The Respondent authorities are liberty to proceed afresh by issuing a duly authenticated show cause notice and passing a fresh order after affording the Petitioner an effective opportunity of hearing in accordance with law - The writ petition is disposed of
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