Validity of Unsigned GST Notices - Telangana High Court

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Is a GST Show Cause Notice and Cancellation Order legally valid without the proper officer's digital or physical signature? 🚫 Telangana HC quashes SCN & GST Cancellation Order for lack of signature in Grade One Iron Scrap vs Superintendent of Central Tax [W.P. No. 3745 of 2025, dated 08-Apr-2025] Note: Today, April 9, 2005, we are sharing your judgment, which has yet to be reported by any tax library. #GSTLaw #DigitalSignature #GSTRegistration

Facts of the Case 🗓️ 24.11.2023: Department issued a Show Cause Notice proposing cancellation of GST registration. 📄 The notice bore a remark: "Validity unknown. Digitally signed by DS GOODS AND SERVICES TAX NETWORK 07" with a bold question mark stamp. 12.12.2023: GST registration of the Assessee was cancelled through an order that also lacked a proper signature or designation. The Assessee challenged both documents for being unsigned and non-compliant with GST law.

Argument by the Assessee • Both documents lack a valid digital or physical signature. • A document showing "validity unknown" and a "?" symbol cannot be treated as legally issued by a proper officer. • Cited precedent (W.P. No. 21101 of 2024 & batch) to support the requirement of name, designation, and valid signature.

Precedent Analysis • ⚖️ W.P. No. 21101 of 2024 & batch, decided on 28.02.2025 (Telangana HC): Held that a valid document under GST must contain the signature, name, and designation of the officer. Court expressed concern over the repeated issuance of unsigned notices and orders. ✅ This precedent was affirmed and relied upon in the present judgment.

Court Judgment • The Court reaffirmed the legal principle that absence of officer's signature, name, and designation invalidates the document. • Noted the surprising trend of issuing such orders without proper authentication. • ✅ Both the Show Cause Notice and the Cancellation Order were quashed. • 🛑 However, liberty granted to the Department to proceed afresh in accordance with law.