Unsigned GST Order Invalidated: Authorities Directed to Reissue Properly Executed Notice Within Four Weeks

HC quashed an unsigned GST order dated 04.08.2023, finding it legally invalid due to absence of signature. The court directed tax authorities to issue a fresh signed order within four weeks, emphasizing procedural compliance. The ruling focused on technical defect rather than substantive merits of the original notice.

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Issues Involved: Challenge to an unsigned order in FORM GST 07 dated 04.08.2023 u/s Article 226 of the Constitution of India.

Summary:
The petitioner challenged an unsigned order in FORM GST 07 dated 04.08.2023, arguing that without a signature, the order holds no legal validity. The petitioner relied on previous judgments of the Court emphasizing the necessity of signatures on orders. Additionally, it was contended that the impugned order was based on a ground not mentioned in the show cause notice.

In response, the Government Pleader confirmed that the impugned order was neither manually nor digitally signed. The Chief Commissioner of State Tax, Andhra Pradesh, had issued directions to ensure that all orders are signed before being uploaded. The Court, in line with previous judgments, quashed the impugned order solely due to the absence of a signature.

The Court directed the authority to issue fresh orders within four weeks, emphasizing that the decision was based on the lack of a signature and not on the merits of the order or any discrepancies in the show cause notice. No costs were awarded, and any related pending petitions were dismissed.

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