Unsigned Notice / Order is Not Valid and Required to be Set aside

by Mr. CA Swapnil Munot

🟪 Many times, order/notices are issued by authority which are unsigned.

🟪 As per Rule 26(3) of CGST/SGST Rule 2017, All notices / orders should be digitally signed or or verified by any other mode of signature

🟪 Hon’ble Court in various judgment has held that unsigned notice/order is not valid and required to be set aside.

🟪 The Hon’ble Delhi High Court in the case of MARG ERP LTD V. COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR. [(2023) 7 Centax 174 (Del.)] regarding an unsigned order passed by the Revenue Department, has held that – “an unsigned notice or order cannot be considered as an order, and hence cannot be sustained”.