Unsigned documents generated on the GSTN portal are valid, and the Appellate Authority cannot condone delays beyond the stipulated time under the GST Act.

ORDER :

(BHARGAV D. KARIA, J.)

1. Heard learned advocate Mr.Jeevan R. Vasave for the petitioner and learned Assistant Government Pleader Ms.Shrunjal Shah for the respondent.

2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs :

“a) Your Lordship may be pleased to admit this Petition.

b) Your Lordship may be pleased to quash and set aside the impugned order of the Appeal, at Annexure "A", Unsigned Order of Cancellation of the Registration Certificate, at Annexure "B", the Unsigned Show Cause Notice, at Annexure "D", and restore the Certificate of Registration at Annexure "C"” As the order of the Appeal is based on the illegal, null and void ab initio show cause notice and order of cancellation. Hence the order of the Appeal becomes illegal, null and void ab-initio liable to be set aside ab-initio.

c)Your Lordship may be pleased to pass any other appropriate order, directions as may be deemed fit and proper.”

3. The brief facts of the case are as under :

3.1. The petitioner is having the registration under the provisions of the Central/State Goods and Services Tax Act, 2017 (for short ‘the GST Act’). The petitioner filed monthly returns regularly up to 31^st March, 2022 and have paid the taxes in time. It is the case of the petitioner that from 1^st April, 2022, the petitioner could not file the periodical returns for more than six months and hence, show-cause notice for filing the returns and payment of tax, penalty and interest was issued on 09.11.2022. It is the case of the petitioner that the petitioner was not in a position to pay the dues arising as per the returns and therefore, the returns were not filed as required under the provisions of the GST Act as well as in response to the show-cause notice dated 09.11.2022. The respondent-State Tax Officer therefore cancelled the Registration Certificate of the petitioner with effect from 31^st March, 2022. It is the case of the petitioner that the petitioner thereafter filed an Appeal before the Deputy Commissioner of State Tax on 03.01.2024 with an application to condone the delay of 305 days along with the payment of tax dues of Rs.71,613/-.

3.2. However, the Appellate Authority dismissed the Appeal on ground of delay as the Appellate Authority does not have any power to condone the delay as stipulated in Section 107(4) of the GST Act. Being aggrieved, the petitioner has preferred this petition.

4.1. Learned advocate Mr.Jeevan R. Vasave for the petitioner submitted that the respondent-Authority has issued the show-cause notice only on the ground that there was a failure on the part of the petitioner to file the returns for continuous six months. It was also pointed out that the petitioner had preferred a Revocation Application along with the payment of interest and penalty and filed the returns also with late fees up to month of December, 2023 along with the application made before the respondent-Authority. The petitioner has also filed an affidavit dated 18^th January, 2024 along with the requisite details and assurance to make the payment and file the returns in time in future.

4.2. It was therefore submitted that the petitioner may be given an opportunity to continue her business. In support of his submissions, reliance was placed on the following decisions raising the contention that SCNs and the Orders are to be signed by the Authority and that even if the SCNs and Orders were uploaded on the portal, the digital signature is required to be affixed:

(i) Railsys Engineers Pvt Ltd vs Additional Commissioner of CGST reported in 2022 (65) G.S.T.L. 159 (Del.)

(ii) Marg ERP Ltd vs Commissioner of Delhi Goods and Services Tax reported in (2023) 7 Centax 174 (Del.)

(iii) Ramani Suchit Malushte vs Unionof India reported in 2023-TIOL-81-HC-MUM-GST;

(iv) Prakash Krishnavtar Bhardwaj vs ITO reported in 2023 SCC OnLine Bom 59;

(v) SRK Enterprises vs Assistant Commissioner (ST) reported in (2023) 13 Centax 60 (A.P.).

4.3. Learned advocate