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GST - Highlights / Catch Notes

Home Highlights December 2024 Year 2024 This

The HC quashed the impugned unsigned orders u/s 73 of CGST/SGST ...


Unsigned Orders under GST Acts Quashed, Fresh Orders with Valid Signatures Directed.

December 31, 2024

Case Laws     GST     HC

The HC quashed the impugned unsigned orders u/s 73 of CGST/SGST Acts, holding an unsigned order invalid. It allowed the writ petitions, directing the competent authorities to issue fresh orders with digital or manual signatures. The HC relied on the Division Bench judgment in Silver Oak Villas LLP, which provided an opportunity to file a reply against unsigned show cause notices.

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