The Telangana High Court took a firm stance—unsigned GST notices and orders, even if uploaded on the GST portal, hold no legal value.
The court ruled that without a proper physical or digital signature by the Proper Officer, such documents are invalid. The case revolved around the tax department issuing notices and orders without signatures, arguing that the law doesn’t explicitly require them.
The High Court disagreed, stating that Rule 142 clearly mandates a proper signature. The court emphasised a strict interpretation of tax laws, reinforcing that the government must follow its own rules before demanding compliance from taxpayers.
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