2025 (5) TMI 2198

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.... This petition has been filed aggrieved of the order dated 05.01.2024 (Annexure-1) whereby the GST registration of the petitioner has been cancelled. 2. Submissions have been made that the petitioner was issued a show cause notice dated 14.11.2023 for cancellation of registration on account of failure to furnish return for a continuous period of six months and the registration of the petitioner....

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....as the authority logs in by way of digital signature, it is not necessary that the orders which are passed should bear the digital signatures. 6. The advisory sought to be relied on by the respondents in the present case is misplaced, the same may be a valid explanation in case where the name and office of the issuing authority is indicated, however, the same does not bear the digital signature....