Order Date – 20 June 2025

Parties: RADHE ENTERPRISE Vs ASSISTANT COMMISSIONER OF STATE TAX , UNIT 67 

Facts –

• The Petitioner, Radhe Enterprise, received show cause notices for FY 2017–18 and 2018–19 under the GST Act but claimed they were time-barred and not properly served. He also alleged that the final orders passed were unsigned, both on the GST portal and in physical form.
• The petitioner’s GST registration was cancelled in 2019, and he was unaware of the proceedings due to his relocation to Hyderabad and lack of regular access to the portal. He challenged the orders on grounds of lack of digital authentication, non-supply of information, and violation of natural justice.

Issue –

• Whether orders uploaded on the GST portal without visible digital signatures or physical signatures are legally valid?

Order –

• The Divisional Bench of Hon’ble High Court observed that There is nothing on record to suggest that the impugned show cause notices or orders have not been signed either digitally or physically as is otherwise required under Rule 26 of the Rules and therefore, the same cannot be said to be unsigned document as the orders and show cause notices are duly uploaded on the GST Portal.
• The impugned orders are uploaded on the GSTN Portal and without signatures, the orders cannot be uploaded. Therefore, the contention raised on behalf of the petitioner that the impugned orders are unsigned is not acceptable as there is nothing on record to show that unsigned orders are uploaded on the Portal.
• It appears that the petitioner has remained negligent after cancellation of registration in the year 2019 and has not even bothered as to what happened to the returns filed by the petitioner as it is admitted by the petitioner that he has shifted to Hyderabad on closure of business in Gujarat and is having the registration under the GST Act in States of Andhra Pradesh and Telangana. Thus, the petitioner is now raising technical grounds so as to challenge the impugned orders by making alternative submissions which cannot be accepted in facts of the present case.
• In view of the foregoing reasons the petition being devoid of any merit is summarily rejected.