https://www.taxtmi.com/caselaws?id=773553 Gujarat HC dismissed the petition challenging GST penalty under Rule 26 of GST Rules 2017. Petitioner claimed the show cause notices and orders were unsigned, but the court found that documents uploaded on GST Portal are presumed to be digitally signed as unsigned orders cannot be uploaded per system requirements. The court noted petitioner's negligence in business operations during 2017-2019 and failure to provide evidence of registration cancellation. Petitioner's technical objections regarding unsigned documents were rejected as the orders were properly uploaded on the official portal, indicating valid digital signatures. en-us Fri, 20 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773553 Gujarat HC dismissed the petition challenging GST penalty under Rule 26 of GST Rules 2017. Petitioner claimed the show cause notices and orders were unsigned, but the court found that documents uploaded on GST Portal are presumed to be digitally signed as unsigned orders cannot be uploaded per system requirements. The court noted petitioner's negligence in business operations during 2017-2019 and failure to provide evidence of registration cancellation. Petitioner's technical objections regarding unsigned documents were rejected as the orders were properly uploaded on the official portal, indicating valid digital signatures. Case-Laws GST Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773553