Digital Signature

No Visible Signature, No Nullity: Telangana High Court Full Bench Holds Portal-Authenticated GST Show Cause Notices and Orders Valid

Ruling on a reference that resolved conflicting Division Bench decisions, the Full Bench holds that DRC-01 and DRC-07 notices and orders authenticated through the officer's digital signature certificate and uploaded on the GST portal are valid, are served on upload, and set limitation running from that date.