Hiring' Of Helicopters By Andaman & Nicobar Admin Not Exigible To Tax Under Central Sales Tax Act: Delhi High Court

The Kerala High Court ruled that an order issued under Section 73 of the CGST Act is valid even if it carries a digital signature instead of a manual one. The case centered on the validity of an order where the officer’s signature was digital, not physical. The court concluded that the digital signature was sufficient for the order to be considered valid under GST law. This decision supports the use of digital signatures in GST assessments and enforcement, emphasizing the increasing role of electronic procedures in tax administration. It signifies the legal acceptance of digital signatures in tax-related matters, reducing dependency on physical documentation.