The Hon’ble Telangana High Court (Full Bench) in Gudla Vanaja and Ors. v. Assistant Commissioner (ST), Saroor Nagar-I Circle, Telangana and Ors. [W.P. No. 20397 of 2025 and batch dated September 30, 2026] answered the reference against the assessees and rejected the challenge to the Show Cause Notices and adjudication orders uploaded on the common portal without a visible physical or digital signature, and held that the presence of a digital signature on the Forms is not a requirement for documents covered under Chapter XVIII of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”). Notices and orders electronically authenticated by the Proper Officer and made available on the common portal are valid in the eye of law and constitute valid service under Section 169(1)(d) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), though the absence of a Document Identification Number (“DIN”) or Reference Number (“RFN”) would render such a document invalid. The contrary view in Bigleap Technologies and Solutions Pvt. Ltd. v. State of Telangana [(2025) 142 GSTR 608 (Telangana) dated February 28, 2025] was held not to lay down the correct position of law.
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