Orders Issued U/S 73 Of CGST Act Must Carry Digital Or Physical Signature Of Officer In Order To Be Treated As Valid: Kerala High Court
3 months ago

Orders Issued U/S 73 Of CGST Act Must Carry Digital Or Physical Signature Of Officer In Order To Be Treated As Valid: Kerala High Court

Live Law  

The Kerala High Court stated that orders issued under Section 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer passing the order in order to treat the order to be a valid order. The Bench of Justice Gopinath P. was considering the issue that whether orders issued under Section 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer passing the order in order to treat the order to be a valid order for the purposes of the CGST/SGST Acts. In this case, the writ petition was filed by the assessee/petitioners stating that the orders issued under Section 73 of the CGST are invalid as they lack digital/manual signature of the officer passing the order. In view of the above, the impugned order dated 07.06.2022 is set aside.” The bench after analysing the case of Silver Oak Villas opined that the reference to Rule 26 of the CGST Rules in the said judgment may not be apposite as that Rule refers specifically to issues of registration.

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History of this topic

Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court
1 week ago

Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court stated that a notice under Rule 142 of CGST Rules must be issued before issuing proper show cause notice. The Division Bench of Justices R. Raghunandan Rao and K Manmadha Rao was addressing a case where notice under Rule-142 of the CGST Rules was not issued to the assessees/petitioners, prior to the Orders of assessment. …

CGST Act | SCN Issued On Online Portal Needs To Contain Digital Signature Of Competent Authority To Be Valid: Telangana High Court Clarifies
2 weeks, 4 days ago

CGST Act | SCN Issued On Online Portal Needs To Contain Digital Signature Of Competent Authority To Be Valid: Telangana High Court Clarifies

Live Law  

The Telangana High Court has clarified that show-cause notices issued on the online portal under Chapter XVII of the GST Rules under the category 'demand and recovery' mandatorily need to contain the appropriate officer's digital signature. The order was passed by the Division Bench of Acting Chief Justice Sujoy Paul and Justice Renuka Yara in a batch of 160 writ …

S.73 CGST Act | SCN, Order Issued Without Signature Of Proper Officer Is 'Ineffective': Gauhati High Court
2 months ago

S.73 CGST Act | SCN, Order Issued Without Signature Of Proper Officer Is 'Ineffective': Gauhati High Court

Live Law  

The Gauhati HIgh Court has held that the Show Cause Notice issued to an assessee under Section 73 of the Central Goods and Services Tax Act, 2017, the Statement issued along with the SCN as well as an Order passed under Section 73 must mandatorily be signed by the Proper Officer. Justice Soumitra Saikia observed, “As it is the statutory …

Orders Issued U/S 73 Of CGST Act Must Carry Digital Or Physical Signature Of Officer In Order To Be Treated As Valid: Kerala High Court
3 months ago

Orders Issued U/S 73 Of CGST Act Must Carry Digital Or Physical Signature Of Officer In Order To Be Treated As Valid: Kerala High Court

Live Law  

The Kerala High Court stated that orders issued under Section 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer passing the order in order to treat the order to be a valid order. The Bench of Justice Gopinath P. was considering the issue that whether orders issued under Section 73 of the CGST/SGST Acts …

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court
4 months, 1 week ago

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court

Live Law  

Quashing an order of the tax authority which rejected a GST Appeal due to non-submission of a certified copy, the Gujarat High Court said that when an appealed order is available on a common portal and can be directly accessed by the Appellate Authority, there should be no need to submit a “certified copy” to confirm its authenticity. At the …

High Court Allows Review Petition, Recalls Direction to Respondents to Appoint Petitioner Due to Low Merit
5 months ago

High Court Allows Review Petition, Recalls Direction to Respondents to Appoint Petitioner Due to Low Merit

Live Law  

The Delhi High Court allows a Review Petition filed by the Respondents seeking review of its order directing the Respondent to recall the appointment of a candidate. The Court held that the Respondent was required to issue an appointment letter to the Petitioner as per his respective merit in the respective LDCE, even though the Petitioner was not informed of …

"Callous & Casual Attitude Of State Towards Proceedings" : High Court Slams Kerala Govt For Not Filing Counter-Affidavit
8 months, 3 weeks ago

"Callous & Casual Attitude Of State Towards Proceedings" : High Court Slams Kerala Govt For Not Filing Counter-Affidavit

Live Law  

The High Court in a recent order came down heavily on the State Government for the callous and casual attitude they are having towards the Court proceedings. Justice Dinesh Kumar Singh observed: “This callous and casual approach of the State Government does not augur well in the dispensation of justice and would only show disrespect to the High Court, the …

Before Issuing Summons U/S 138 NI Act, Only Prima Facie View On Presence Of Basic Ingredients Of The Offence Necessary: Delhi High Court
1 year, 4 months ago

Before Issuing Summons U/S 138 NI Act, Only Prima Facie View On Presence Of Basic Ingredients Of The Offence Necessary: Delhi High Court

Live Law  

Justice Amit Bansal of the Delhi High Court recently upheld summoning orders passed in a complaint case u/s 138 Negotiable Instruments Act, observing that evidence need not be gone into by the MM while conducting inquiry u/s 202 Cr.P.C. “At the stage of issuance of summons, for the purpose of Section 202 of the CrPC read with section 145 of …

Govt Servants Can’t Be Excluded from Protection of Rights Guaranteed by Part III of Constitution: Delhi HC
1 year, 9 months ago

Govt Servants Can’t Be Excluded from Protection of Rights Guaranteed by Part III of Constitution: Delhi HC

News 18  

The Delhi High Court on Thursday observed that government servants cannot be excluded from the protection of rights guaranteed by Part III of the Constitution of India and set aside the 2019 Memorandum Order that de-recognised the Central PWD Engineers Association. By virtue of Article 19 of the Constitution of India, the right to form Association or Union or Cooperative …

Limitation Period Starts After Affixing Signatures On GST Registration Cancellation Order: Bombay High Court
2 years, 5 months ago

Limitation Period Starts After Affixing Signatures On GST Registration Cancellation Order: Bombay High Court

Live Law  

The Bombay High Court has held that the limitation period would start only after the affixing of signatures on the GST registration cancellation order. "Only on the date on which the signature of Respondent issuing authority was put on the order dated November 14, 2019, for the purpose of attestation, would time to file an appeal commence," the division bench …

Physical Verification Of Business Premises For GST Registration Without Issuing Notice Is Violation Of Principle Of Natural Justice: Delhi High Court
2 years, 5 months ago

Physical Verification Of Business Premises For GST Registration Without Issuing Notice Is Violation Of Principle Of Natural Justice: Delhi High Court

Live Law  

The Delhi High Court has held that the physical verification of business premises for GST registration without issuing a notice is a violation of the principle of natural justice.The division bench of Justice Rajeev Shakdher and Justice Taravitasta Ganju has noted that the proper officer opted to have the petitioner's business premises inspected, albeit without the presence of its. The …

Madras High Court Quashes Non-Speaking Order Rejecting The GST Registration Application
2 years, 8 months ago

Madras High Court Quashes Non-Speaking Order Rejecting The GST Registration Application

Live Law  

The Madras High Court bench of Justice Anitha Sumanth has quashed the non-speaking order rejecting the GST registration application. The order has, however, come to be passed rejecting the application by way of a monosyllabic order simply stating "rejected" without assigning any reasons or explanation for the rejection thereof. The petitioner assails an order rejecting his application for registration under …

Temporary Unavailability Of A Member To Sign The Order Not A Ground For Fresh Hearing, If Order Was Passed With Consent Of Such Member: NCLAT Delhi
2 years, 9 months ago

Temporary Unavailability Of A Member To Sign The Order Not A Ground For Fresh Hearing, If Order Was Passed With Consent Of Such Member: NCLAT Delhi

Live Law  

The National Company Law Appellate Tribunal, Principal Bench, comprising of Justice Ashok Bhushan, Ms. Shreesha Merla and Shri. Naresh Salecha, while adjudicating an appeal in Ashish Chandravandan Patel v Axis Bank Ltd. & Anr, has held that an order passed with the consent of both Members of an NCLT Bench but signed by only one of them due to temporary …

Delhi High Court Issues Practice Directions To Dispense With Physical Signatures On Daily Orders Of Judicial Cases
2 years, 10 months ago

Delhi High Court Issues Practice Directions To Dispense With Physical Signatures On Daily Orders Of Judicial Cases

Live Law  

The Delhi High Court has issued practice directions in order to dispense with the physical signatures on the daily orders, which are not important or final orders and judgments, of the judicial cases, digitally signed either by the Chief Justice, Acting Chief Justice, Judges or their Private Secretary or designated officer and by officers holding courts. The Practice Directions issued …

Writ Petition Cannot Be Entertained Ignoring Statutory Dispensation: Himachal Pradesh High Court
4 years, 2 months ago

Writ Petition Cannot Be Entertained Ignoring Statutory Dispensation: Himachal Pradesh High Court

Live Law  

The Himachal Pradesh High Court has observed that a writ petition should not be entertained ignoring the statutory dispensation.In this case, M/s Radha Krishan Industries had approached the High Court by filing a writ petition challenging an order passed by GST Authorities provisionally attaching the payment receivable by it from a consumer. In this case, M/s Radha Krishan Industries had …

Writ Petition Under Article 226 Against NCLT Order Not Maintainable: Kerala HC [Read Judgment]
4 years, 5 months ago

Writ Petition Under Article 226 Against NCLT Order Not Maintainable: Kerala HC [Read Judgment]

Live Law  

The High Court of Kerala has held that writ jurisdiction under Article 226 cannot be invoked to challenge an order passed by the National Company Law Tribunal.Accordingly, a division bench comprising Chief Justice S Manikumar and Justice Shaji P Chaly set aside a judgment passed by a single bench, which granted a limited relief to a party in a challenge …

CIC Must Record Reason While Reversing Orders Of Lower Authorities: Delhi HC [Read Judgment]
8 years, 4 months ago

CIC Must Record Reason While Reversing Orders Of Lower Authorities: Delhi HC [Read Judgment]

Live Law  

The Delhi High Court has quashed an order passed by the Central Information Commissioner and stated that while reversing orders of lower authorities, the CIC must record appropriate reasons for the decision.Justice Sanjeev Sachdeva allowed the writ petition against CIC order dated 04.06.2015, and observed, ‘In the present case, there is no finding returned by the Central Information. The Delhi …

CIC Must Record Reason While Reversing Orders Of Lower Authorities: Delhi HC [Read Judgment]
8 years, 4 months ago

CIC Must Record Reason While Reversing Orders Of Lower Authorities: Delhi HC [Read Judgment]

Live Law  

The Delhi High Court has quashed an order passed by the Central Information Commissioner and stated that while reversing orders of lower authorities, the CIC must record appropriate reasons for the decision.Justice Sanjeev Sachdeva allowed the writ petition against CIC order dated 04.06.2015, and observed, ‘In the present case, there is no finding returned by the Central Information. The Delhi …

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