The Delhi High Court has held that an unsigned order cancelling GST registration is invalid and therefore, quashed the same as the same is against the provisions of the Central GST act, 1961.
The petitioner, M/s Railsys Engineers Private Limited approached the High Court seeking a direction to invalidate the order cancelling the registration was premised, is an unsigned order which directed the appearance of the petitioners’ authorized representative on 04.11.2019, without indicating the venue at which the proceedings would be conducted.
The assessee contended that the order cancelling registration dated 25.11.2019, suffers from the same defect as the SCN, i.e., it did not bear the signatures of the concerned authority i.e., the Superintendent, Ward 94.
Justice Rajiv Shakdher and Justice Tara Vitasta Ganju observed that “the impugned order cancelling the registration is dated 25.11.2019. For the moment, we would assume that this order was served on the petitioners on the date when it was issued, though that is highly unlikely,” the Court said.
Quashing the order, the Court said that “According to us, even a plain reading of the provision does not suggest that the orders need not be signed. At the least, the respondents/revenue should have appended digital signatures on the SCN and the above-mentioned order, as it has grave implications for the assessee. However, this and the other aspects, on merits, are matters on which the concerned officer will return a finding, after hearing the authorized representative of the petitioners. Accordingly, the impugned Order-in-Appeal dated 28.06.2021 is set aside. Consequently, the appeal preferred by the petitioners is restored.”
“The notice will indicate the date, time, venue and the mode of hearing, i.e., whether it would be held virtually or in physical mode,” the Court said.
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