Orders Issued u/s 73 of CGST Act without Digital or Physical Signature of Officer are invalid: Kerala HC

In a significant ruling, the Kerala High Court invalidated orders issued under the CGST Act that lacked either a digital or physical signature from the concerned officer. The Court noted that the absence of the officer's signature violated the procedural requirements set under the GST law, rendering the orders invalid. This decision has substantial implications for tax assessments and other orders issued under the GST Act, underscoring the importance of strict adherence to procedural norms. Taxpayers are now expected to receive proper and legally compliant orders, ensuring transparency and fairness in the application of tax laws.