Service of GST Notice or Orders Without Signature Amounts to No Service at All: Karnataka HC

The Karnataka High Court held that the service of Goods and Services Tax (GST) notices or orders without a signature is invalid, and thus cannot be considered legally served. The court ruled that even if the assessee delays in approaching the tribunal or court, it is irrelevant if the notice itself was not properly signed. This decision reinforces the principle of natural justice, emphasizing that statutory procedures must be strictly followed to ensure that taxpayers’ rights are protected. The judgment cites Rule 26(3) of the CGST Rules, 2017, clarifying that unsigned notices/orders are null, and any subsequent legal challenge cannot be dismissed merely due to delayed filing. This ruling is significant for both taxpayers and authorities, highlighting the importance of procedural compliance and protecting assessees from administrative lapses.