GST notices cannot be invalidated for lack of sign, says Telangana HC
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The GST demand notices generated through the authorised GST portal cannot be invalidated ‘merely because they were not signed’ by the authorities concerned, the Telangana High Court ruled on Wednesday.
A full bench of the HC comprising Chief Justice Aparesh Kumar Singh and Justices N. Tukaramji and G.M. Mohiuddin, pronouncing verdict in a batch of over 500 petitions challenging the validity of unsigned GST notices, directed the petitioners to comply with the outstanding demands within the stipulated period. The bench, however, held that petitioners who had raised objections over the notices or assessment orders were at liberty to pursue other legal remedies under the GST law like approaching the statutory appellate authority.
The petitioners contended that notices to pay taxes should carry the signatures of the authorised officer concerned. The absence of signature on the notice rendered the proceedings invalid, they argued. The full bench was constituted to examine the larger question of whether the notices without signatures of the officers concerned were valid or not.
During the hearing on September 18, 2025 the GST officials appeared before the bench and made a live physical demonstration for close to two hours on how the GST portal functions. They explained in detail as to how the authorised officers access the system and issue notices through computers using digital keys.
The government contended that absence of signature on a notice did not mean that the officer had issued it without authentication. The authorities explained that the Goods and Services Tax Network had confirmed the show-cause notices and orders were generated only after the officer concerned logs in using a digital signature.
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