Railsys Engineers Pvt Ltd v. Add.CIT ( 2022) ( 65) G.S.T.L. 159 ( Delhi)( HC)

Central Goods and Service Tax Act, 2007

S. 169: Service of notice in certain circumstances – Show cause notice and consequential orders – Required to be signed by concerned officer and same had to be affixed with digital signature if they were up loaded on GST portal .[ Art , 226 ]

Held that  show cause notice and consequential orders , required to be signed by concerned officer and same had to be affixed with digital signature if they were up loaded on GST portal . The contention of the Department that the concerned officer was not required to sign show cause notice and consequential orders when they were uploaded in GST portal as per section 169 of the GST Act .( WP. (c) No. 4712 of 2022 dt . 21 -7 2022)

 

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