TaxTMI 
TaxTMI 
TaxTMI 
2025 (3) TMI 1487
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....leased to admit this Petition. b) Your Lordship may be pleased to quash and set aside the impugned order of the Appeal, at Annexure "A", Unsigned Order of Cancellation of the Registration Certificate, at Annexure "B", the Unsigned Show Cause Notice, at Annexure "D", and restore the Certificate of Registration at Annexure "C"" As the order of the Appeal is based on the illegal, null and void ab initio show cause notice and order of cancellation. Hence the order of the Appeal becomes illegal, null and void ab-initio liable to be set aside abinitio. c)Your Lordship may be pleased to pass any other appropriate order, directions as may be deemed fit and proper." 3. The brief facts of the case are as under : 3.1. The petitioner is having....
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....ued the show-cause notice only on the ground that there was a failure on the part of the petitioner to file the returns for continuous six months. It was also pointed out that the petitioner had preferred a Revocation Application along with the payment of interest and penalty and filed the returns also with late fees up to month of December, 2023 along with the application made before the respondent-Authority. The petitioner has also filed an affidavit dated 18th January, 2024 along with the requisite details and assurance to make the payment and file the returns in time in future. 4.2. It was therefore submitted that the petitioner may be given an opportunity to continue her business. In support of his submissions, reliance was placed on ....
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....efore submitted that the impugned order cancelling the registration is liable to be quashed and set aside. 5.1. On the other hand, learned Assistant Government Pleader Ms.Shrunjal Shah for the respondent submitted that the show-cause notice dated 09.11.2022 was duly served upon the petitioner under Rule 21A of the GST Act for suspension and cancellation of the GST registration, however, the petitioner did not file any reply till 21.12.2022 and therefore, the order of cancellation was passed on the same date wherein, tax liability was determined on the basis of the outward tax liability declared in Form GSTR-1 amounting to Rs.64,340/-. 5.2. It was further pointed out that the petitioner has not filed any revocation application under Sectio....
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.... generated on the command of the Officer, the same would not require physical signature of the Officer as such documents can be issued by the Officer only after logging into common portal using digital signature. It was therefore submitted that the impugned notice and the order cannot be said to be unsigned as contended by the petitioner. 5.5. It was further submitted that unique reference number which is generated itself symbolises that the document is verified on the GSTN portal. Reference was made to the screen shot of both the show-cause notice and the order of cancellation to demonstrate the unique reference number which was generated while uploading the same on the portal. 5.6. It was further submitted that both the impugned notice ....
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....f documents issued by the tax officers on the common portal viz. Show cause Notices, Order of Assessment, Refund Orders etc. which are not containing the Digital signatures on the pdf. document downloaded from the common portal. In this context, it is to be mentioned that such documents (i.e. SCN/Orders) are generated on the common portal from the login of the officer, who logs in through Digital Signatures. Further, these documents being computer generated on the command of the officer, may not require physical signatures of the officer as these documents can be issued by the officer only after logging into the common portal using Digital Signature. Thus, all these documents in JSON format containing the order details along with the issuin....