Telangana HC: GST Notices & Orders Valid Without Visible Digital Signature; DIN/RFN Mandatory
Telangana HC (Full Bench) in a batch of matters, holds that GST show-cause notices and adjudication orders electronically authenticated by the proper officer and uploaded on the GST common portal do not become invalid merely because the downloaded PDF does not bear a visible physical/digital signature. HC observes that the statutory Forms under Chapter XVIII of the CGST Rules are subservient to the Rules, and electronic authentication through the GST portal constitutes valid authentication of documents such as DRC-01 and DRC-07. It is further held by HC that uploading such documents on the common portal constitutes valid service u/s 169(1)(d) of the CGST Act, 2017, and limitation for availing statutory remedies runs from the date of uploading. However, HC clarifies that absence of DIN or RFN renders the document invalid and expressly holds that the contrary view in Bigleap Technologies and other relied-upon decisions does not represent the correct position of law.