HC quashed an ex parte order and related tax notifications due ...

Digital Signatures Missing on Tax Notice and Order Makes Proceedings Invalid - Fundamental Authentication Requirements Not Met

February 18, 2025

Case Laws GST HC

HC quashed an ex parte order and related tax notifications due to absence of digital or scanned signatures on both show cause notice (SCN) and final order. Following established precedent, the court affirmed that unsigned administrative notices and orders lack legal validity. The procedural defect of missing signatures rendered the proceedings unsustainable under law, regardless of substantive merits. The bench emphasized compliance with formal authentication requirements in administrative proceedings. Order set aside and petition disposed of, underscoring the fundamental requirement for proper authentication of official documents in tax administration.

View Source

← Previous Next →

HC quashed an ex parte order and related tax notifications due ...

Digital Signatures Missing on Tax Notice and Order Makes Proceedings Invalid - Fundamental Authentication Requirements Not Met

February 18, 2025

Case Laws GST HC

You may also like:

Procedure for use of digital signature on records and invoices-reg - Draft Notification and Circular

The Court held that when a company fails to register a charge as mandated u/s 77 of the Companies Act, 2013, insisting on digital signatures from the company itself...

Revision u/s 263 - Assessment u/s 153C - revision of invalid assessment - the present proceedings being collateral proceedings and if the assessment order is inherently...

Reopening of assessment u/s 147 - The Tribunal found the reassessment proceedings to be invalid due to the non-application of mind by the AO and lack of valid approval...

Signing of Application for Advance Ruling - The condition of mandatory digital signature has been done away with - Income-tax (Ninth Amendment) Rules, 2023

Digital signatures are mandatory for online filing of ITR returns where assessee is falling under tax audit u/s 44AB

Validity of reopening of assessment - no valid notice issued - A notice or an order without having signature of the person who issued such notice loses its relevance and...

The High Court held that once a proper officer initiates proceedings on a subject matter under the Central Goods and Services Tax Act, 2017 (CGST Act) or the Haryana...

Offence u/s 276(C)(2) and 277 - Allegation of willful tax evasion and non-payment of admitted tax - compounding application. The petitioner submitted income tax return...

Prosecution Proceedings initiated u/s 276C - Bogus LTCG - guilty mind i.e., mens rea - willful evasion of tax on claims made under the head LTCG/Short Term Capital Loss...

TN VAT - digital photography - the activity of digital photography as carried on by the petitioner herein, is a service as contemplated under the provisions of the...

Reopening of assessment u/s 147 - Fresh sanction under Section 151 - For a moment, even if accept Revenue’s contention that the present proceedings are continuation of...

Penalty u/s 271D or 271E - Penalty u/s.271D or 271E of the Act is concerned, those are independent proceedings and having nothing to do with assessment proceedings or...

Dishonor of cheque - mismatch of signatures or incomplete signatures - The Supreme Court in a case has came to the conclusion that criminal prosecution against the...

The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for...

Quick Updates: