Order Passed u/s 73 CGST Act without Signature of Proper Officer Is ‘Ineffective’: Gauhati HC

A Gauhati High Court ruling has stated that an order passed under Section 73 of the CGST Act without the signature of the proper officer is ineffective. The judgment highlights the legal requirement for the signature of the appropriate officer to validate such orders. The court’s decision reinforces the importance of procedural compliance in tax assessments. It serves as a reminder for authorities to adhere to the proper legal protocols when issuing GST-related orders. Taxpayers affected by such orders are now entitled to challenge them, given the procedural lapses identified in the ruling.