Mandatory GST authentication fails when a notice or order lacks signature or digital signature, rendering it invalid.

Under GST rules, a notice or order issued without the signature or digital signature of the competent authority does not satisfy the mandatory authentication requirement. The defect was undisputed, and the High Court followed its prior co-ordinate bench view to hold that an unsigned notice and order cannot be sustained. As a result, the impugned notice and order were treated as invalid and set aside.

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Issues: Whether a notice and order issued without the signature or digital signature of the competent authority are liable to be set aside for non-compliance with the signature requirement under the GST rules.

Analysis: The notice and the order were challenged on the ground that neither bore the signature of the issuing authority nor any digital signature. The defect was not disputed by the Revenue. The Court treated the signature requirement under the applicable GST rule as mandatory and followed its recent co-ordinate decision on the same point. Once the order lacked the requisite authentication, it could not withstand scrutiny.

Conclusion: The unsigned notice and order were invalid and were set aside.

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