TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 160
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....t, for the periods 2017-18 (from July,2017) to 2022-23 (to March,2023), calling upon her to show-cause why she should not be required to pay further tax of Rs. 43,07,332/-. The 1st respondent, after affording a personal hearing had passed an Order-in-original, dated 09.01.2025 along with six summaries, in Form GST DRC-07, dated 17.01.2025. These Orders are challenged, by way of, the present Writ Petition. 2. Two primary grounds are raised against the impugned proceedings. Firstly, that the show-cause notice, in Form-GST DRC-01 and five summaries of the orders, in Form GST DRC-07, do not contain either the physical signatures or the digital signatures of the 1st respondent nor the digital signature certificate issued by the certified agency....
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....ioner was that the five summaries of the orders and the show-cause notice do not contain a physical or digital signature and consequently, the entire proceedings would have to be set aside. This Court had, earlier, held that any notices or proceedings, issued electronically or otherwise, require the signature of the issuing authority, failing which such notices or proceedings would be deemed to be not served. However, the question of whether the same principle would have to applied, when a registered person, responds to such defective notices/proceedings had not been considered. 6. Where a registered person, after the receipt of such defective notices or proceedings, responds to such notices or proceedings, cannot be contend that such noti....
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....ficate or through e-signature or verified by any other mode of signature etc, as notified by the board. Rule-26(2) of the GST Rules, again speaks of documents and returns that would be filed by registered persons. This sub-rule would also be applicable to all the Chapters in the Rules. However, the Rule-26(3) of the GST Rules, under which the authorities are to serve notices, certificates and orders, applies only to notices, certificates and orders, issued under the provisions of the Chapter-3. This would mean that this Sub-Rule would be applicable only in relation to notices, certificates and orders arising out of the registration process. 8. The appropriate rule for service of notices and demands, in relation to assessments and other pro....
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....der uploaded on the system has been withdrawn, a summary of the rectification order or of the withdrawal order shall be uploaded electronically by the proper officer in FORM GST DRC-08.]" 9. The said rule is self explanatory. However, this Rule requires all the notices, orders etc., under Sections 73 & 74 of the GST Act, apart from the other provisions mentioned therein, to be served electronically. Non-service of the notices issued under Sections 73 & 74 of the GST Act, would automatically render further proceedings invalid, unless the registered person, to whom such notices had been sent, had responded to the same by filing his objections etc. Section 142(5) of the GST Rules requires the summary of the order to be send electronically, in....
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....t, had demonstrated the manner in which these signatures are affixed and had also filed a counter affidavit on this issue. 14. Without going into the nitty-gritty, of the said explanation, it would suffice to hold that, this Court is convinced that the show-cause notice, in Form GST DRC-01 and the summary of the assessment order, in Form GST DRC-07, have to be issued electronically and they cannot be issued electronically, unless the said proceedings have been digitally signed by the issuing authority. Further, the affixture of any digital signature on any document or proceeding would automatically generate an Identification Number, called the RFN Number. The presence of a RFN number is sufficient for the Court, to hold that a digital sign....