2026 (7) TMI 1749

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.... The learned Single Judge, in the impugned judgment, has quashed the orders called into question - which are issued by the competent Authorities under Section 73 of the Central Goods and Services Tax Act, 2017 and the State Goods and Services Tax Act, 2017 (CGST Act/SGST Act) - on the ground that they did not contain the digital or manual signature of the Officer issuing or passing them. 2. The learned Single Judge, thereafter, allowed the uploading of the same orders by the Officer, after affixing a digital signature, or by serving a copy of the order after affixing a manual signature; further clarifying that, if there is any change in the incumbent, the Officer presently in office, after affording an opportunity of being heard to the ....

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.... we cannot find the factual situation to be as innocuous as is sought to be presented before us by the learned Special Government Pleader. 6. Admittedly, the notices and the orders were not signed by the Officer who issued them, either digitally or manually. This was so found by the learned Single Judge, who thus quashed the orders, but reserved liberty to the Authorities as above mentioned. It is pertinent that the official respondents have not filed any Appeals and that it is only the assessees who have come before us. 7. Obviously, therefore, what we require to verify is whether the learned Single Judge ought to have quashed the notices also; and further whether, after the orders were so quashed, the Officer could have been allowed....