S.73 CGST Act | SCN, Order Issued Without Signature Of Proper Officer Is 'Ineffective': Gauhati High Court

The Gauhati High Court held that a Show Cause Notice (SCN) issued under Section 73 of the CGST Act without the signature of a proper officer is ineffective. The case involved a taxpayer who challenged an SCN issued by the GST authorities, claiming it lacked the signature of the designated officer. The court agreed, ruling that an SCN must be signed by a proper officer to be legally valid. This ruling reinforced the requirement for adherence to procedural formalities in GST assessments and emphasized the need for signed documentation from the correct authority.