The Hon’ble Gujarat High Court in Radhe Enterprise v. Assistant Commissioner of State Tax [R/Special Civil Application No. 2699/2025, dated June 20, 2025] held that once orders and show cause notices are duly uploaded on the GST portal by logging in through a digital signature, the requirement of authentication under Rule 26(3) of the CGST Rules, stands satisfied.
Facts:
Radhe Enterprise (“the Petitioner”), a proprietary concern engaged in trading, challenged the Show cause notice and Order-in-original issued by the Assistant Commissioner of State Tax (“the Respondent”) by this writ petition
The Petitioner submitted replies contesting that the show cause notices were time-barred under Section 73(10) of the GST Act and not received within the prescribed time. It was also contended that registration had been cancelled in 2019, thus preventing access to outward supply data.
The Petitioner further contended that, the impugned orders were unsigned both on the GST portal and in courier copies and no material or reconciliation details were supplied along with the show cause notices.
The Respondent contended that the Orders could not be uploaded on portal unless signed digitally, and it contained the name and designation of the tax officer appeared on the documents. They also contended that as per Advisory dated September 25, 2024, all documents uploaded via the GST portal are considered digitally authenticated,
Issue:
Whether the orders uploaded on the GST portal without visible physical/ digital signatures could be held invalid under Rule 26(3) of the CGST Rules?
Held:
The Hon’ble Gujarat High Court in R/Special Civil Application No. 2699/2025 held as under:
- Observed that, there is no material on record to suggest that the impugned show cause notices or orders were not digitally or physically signed as required under Rule 26(3) of the CGST Rules.
- Held that, mere absence of a visible signature on the PDF does not render the document invalid when it is duly uploaded on the GST portal, which requires digital authentication.
- Further relied upon the decision in Vishwa Enterprise v. State of Gujarat, where the Court held that any document uploaded on the GST portal is presumed digitally signed as upload is only possible after logging in with the officer’s digital signature.
- Noted that, the Petitioner’s claim for remand, noting that no conclusive proof was provided to establish that the orders were unsigned and that as per the CBDT Advisory dated September 25, 2024, GST orders and notices are digitally authenticated when generated and uploaded from the officer’s login.
- Further held that, the Petitioner remained negligent and failed to produce supporting material such as proof of registration cancellation or relocation. Accordingly, the petition lacked merit and was summarily rejected.
CLICK HERE FOR OFFICIAL JUDGMENT COPY
(Author can be reached at info@a2ztaxcorp.com)
DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.
