GST Orders on Portal Valid Without Visible Signature If Uploaded Using DSC: Gujarat HC [Read Order]
The Gujarat High Court held that GST orders uploaded on the portal are valid and cannot be treated as unsigned merely due to the absence of a visible signature.
![GST Orders on Portal Valid Without Visible Signature If Uploaded Using DSC: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/10/2062404-gst-order-taxscan.webp "GST Orders on Portal Valid Without Visible Signature If Uploaded Using DSC: Gujarat HC [Read Order]")
In a recent ruling, the Gujarat High Court held that GST orders uploaded on the GST portal cannot be treated as unsigned and invalid merely because they do not display a visible digital signature when uploaded, as uploading itself confirms authentication by the officer under Rule 26(3) of the CGST Rules. Radhe Enterprise, a proprietary concern, filed a petition under...
In a recent ruling, the Gujarat High Court held that GST orders uploaded on the GST portal cannot be treated as unsigned and invalid merely because they do not display a visible digital signature when uploaded, as uploading itself confirms authentication by the officer under Rule 26(3) of the CGST Rules.
Radhe Enterprise, a proprietary concern, filed a petition under Article 227 challenging GST orders for FY 2017-18 and 2018-19, along with related show cause notices, arguing that the orders were unsigned and hence void.
The petitioner also argued that they could not respond properly to the notices as the GST registration was cancelled in 2019, restricting portal access, and that unsigned orders do not trigger the limitation period for appeal filing.
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The petitioner’s counsel argued that under Rule 26(3) of the CGST Rules, orders must be signed digitally or physically, and mere uploading does not fulfil this requirement. They argued that unsigned orders are a nullity, relying on several decisions from the Telangana and Andhra Pradesh High Courts. They argued that the department’s failure to provide requested outward supply details violated principles of natural justice.
The state tax department’s counsel argued that orders uploaded on the GST portal are authenticated digitally as uploading requires an officer login with a digital signature, and without such authentication, uploading is not possible. The counsel relied on the Gujarat High Court’s decision in Vishwa Enterprise, arguing that the presence of the officer's name in the uploaded orders indicated authentication, and the petitioner’s contention was not valid.
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The division bench comprising Justice Bhargav D. Karia and Justice D.N. Ray observed that under Rule 26(3) of the CGST Rules and the advisory dated 25.09.2024, orders uploaded on the GST portal are authenticated through the officer’s login and digital signature. The court observed that there was no material to show that the orders were unsigned and explained without authentication, orders could not be uploaded on the portal.
The court found that the petitioner had not disclosed complete facts regarding the cancellation of registration, the shifting of business to Hyderabad, and had remained negligent in addressing GST compliance, raising technical grounds to challenge the orders belatedly.
The court held that the petitioner failed to demonstrate that the orders were unsigned and that the uploaded orders could not be treated as invalid. The court rejected the petitioner’s request for condonation of delay for filing appeals as the petitioner had been negligent in monitoring GST compliance. The court dismissed the petition.
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