Validity of unsigned GST notices and cancellation orders fails without proper officer's signature, name and designation.

Under the CGST regime, a show cause notice and a cancellation order were considered invalid where they did not bear the proper officer's signature, name or designation. The record showed only a digital endorsement by the GST network and no enabling provision was identified under the CGST Act, 2017 or the rules to treat such unsigned documents as valid. Relying on its earlier view that a valid document must contain the officer's signature, name and designation, the Telangana HC set aside the notice and cancellation order, while leaving liberty to proceed afresh in accordance with law.

---

---

Issues: Whether the show cause notice and the cancellation order issued under the Central Goods and Services Tax regime were valid when they did not bear the proper officer's signature and name.

Analysis: The documents on record showed only an endorsement that the validity was unknown and that they were digitally signed by the GST network, without the signature or name of the proper officer. The respondents were unable to point to any enabling provision under the Central Goods and Services Tax Act, 2017 or the rules made thereunder authorising such unsigned documents to be treated as valid. The Court also noted its earlier view that a valid document must contain the officer's signature, name and designation.

Conclusion: The show cause notice and the cancellation order were held invalid and were set aside, with liberty reserved to proceed afresh in accordance with law.

---