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        Case ID :
        GST

        The HC held the retrospective cancellation of the Petitioner's...

        Retrospective GST registration cancellation invalid as unsigned order violated Rule 26(3) CGST Rules and natural justice

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC held the retrospective cancellation of the Petitioner's GST registration invalid because the impugned cancellation order dated 14 Nov 2020 bore no signature or digital signature as mandated by Rule 26(3) CGST Rules and the Respondents failed to discharge the onus of proving compliance; principles of natural justice were thereby infringed. The court found no evidence or sworn statement of a signed/digitally signed order, rejected inferential contentions, and declared the unsigned order to be no order in law until properly signed. Consequentially, the Appellate Authority's 28 Feb 2025 dismissal on limitation grounds shall not survive. Appeal disposed.
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