2026 (2) TMI 171

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....ummary order in DRC-07, dt.26.12.2024 passed by the 1st respondent for the period from August, 2022 to February, 2023. 2. The petitioner is a registered dealer under Goods and Service Tax Act, 2017 and it engaged in the business of trading in ferrous wastes, scrap and re-melting scrap ingots of iron and steel. The 1st respondent upon obtaining authorization dt.13.04.2023 from the Joint Commissioner proposed to assess the petitioner and in the said process issued pre-show cause notice in Form DRC-01A, dt.25.05.2023. In furtherance thereto, show cause notice in Form DRC-01, dt.05.07.2023 was issued for the period from August, 2022 to February, 2023 proposing to assess the petitioner under Section 74 of GST Act, and penalty under Section 12....

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....ed in Form DRC-07 on 26.12.2024, therefore the same are liable to be set aside. 7. He would further submit that as registration of the petitioner was cancelled on 05.08.2023 with effect from 30.06.2023, he could not verify the portal as he was concentrating on the appeals filed by him in relation to earlier assessment orders. 8. On the other hand, the learned Government Pleader for Commercial Taxes would submit that the assessment order was passed in the year 2023 and the petitioner has not explained the delay in approaching this Court. He would further submit that even if the summary of the order which was uploaded on 26.12.2024 is taken for the purpose of limitation, still there is a delay of more than one (01) year in filing the pr....

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....te affixture of the digital signatures had sought the assistance of Smt. Santhi Chandra, learned Senior Standing Counsel for the Central GST authorities. She, with the assistance of the officials of the Central GST department, 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, ....