Mandatory digital signature for GST notices vitiates defective intimation, show cause notice and consequential order.

Where GST rules require notices, certificates and orders to be issued through a digital signature certificate, an intimation in Form GST DRC-01A and a section 73 show cause notice issued without the issuing authority's digital signature are not duly authenticated. That defect vitiates the foundational proceedings, and a consequential order based on such defective notices cannot be sustained. A later signature on the final order does not cure the absence of mandatory digital authentication at the earlier stage. The impugned intimation, notice and order were therefore set aside, with liberty to proceed afresh in accordance with law.

---

---

Issues: Whether the intimation in Form GST DRC-01A, the show cause notice under section 73, and the consequential order were vitiated for want of the mandatory digital signature prescribed under the rules.

Analysis: The impugned intimation and show cause notice were issued without the digital signature of the issuing authority, though the rules required notices, certificates and orders to be issued through a digital signature certificate. Since the foundational notice and intimation were not duly authenticated in the manner prescribed, the consequential order based on them could not be sustained. The subsequent assertion that the final order bore a signature did not cure the defect in the antecedent proceedings.

Conclusion: The defect in authentication invalidated the intimation, the show cause notice and the consequential order. The challenge succeeded and the impugned action was set aside, with liberty to proceed afresh in accordance with law.

Ratio Decidendi: Where the statute or rules make digital authentication mandatory for GST notices and related proceedings, non-compliance with that prescribed mode vitiates the foundational notice and any consequential order.

---