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Notice digitally signed by GSTN instead of proper officer was defective HC directed to issue fresh SCN after curing defects
THE HON’BLE DELHI HIGH COURT IN THE CASE OF RAJKUMAR SINGHAL V/s GOODS AND SERVICES TAX NETWORK W.P.(C) No. 3773 of 2024 and C.M. Appl. No. 15528 of 2024, decided on 14-3-2024
👉 Issue:-
✔️ Can Notice digitally signed by other than proper officer is valid?
👉 TheHon’ble High Court Judgement:-
✔️Where show cause notice for GST registration cancellation lacked issuing officer’s name, designation, supporting documents, and was digitally signed by GSTN instead of proper officer, High Court quashed notice as defective._
Rule 21A of Central Goods and Services Tax Rules, 2017
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