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Telangana High Court: Digital Signature Mandatory for Valid Show Cause Notices Under GST

5 March 2025 by Aditya Narayan Parida
court

The Court held that statutory rules supplement the Act rather than contradicting it. Since Form DRC-01 and DRC-07 include a designated section for the signature of the proper officer, the requirement becomes statutory. The Telangana High Court has ruled that …

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GST Advisory 524: Validity of Notices and Orders Issued Without Digital Signatures

27 September 2024 by Adv Aditya Narayan
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Taxpayers can verify the validity of any document issued by tax officers through the GST common portal. The verification can be done both before and after logging in. Concerns have been raised regarding the validity of documents issued by tax …

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