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I. HIGH COURT
62. (2026) 46 Centax 218 (Raj.) Star Raison Landmarks vs. Chief Commissioner State Tax, Commercial Taxes Department, Jaipur dated 15.09.2026
Unsigned Show-Cause Notice and Adjudication Order even though uploaded through the officer’s official portal login are nullity in the eyes of law as it does not satisfy the authentication mandated by Rule 26(3) of the CGST Rules, 2017
FACTS
The petitioner was issued a show-cause notice under section 73 of the CGST Act, 2017, followed by an Order-in-Original dated raising a tax demand. Subsequently, recovery proceedings were initiated under section 79 of the Act through Form DRC-13, resulting in the attachment of the petitioner's bank account. Upon discovering the attachment, the petitioner contended that the show-cause notice, Form DRC-01, Order-in-Original and Form DRC-07 uploaded on the GST portal had neither physical nor digital signatures, and hence the same were invalid. The Adjudicating Authority maintained that the documents were uploaded through the departmental portal after authentication by the concerned officer using a digital signature, and that the absence of a visible signature did not affect their validity. Being aggrieved, the petitioner sought certified copies o
