Single Show Cause Notice Without Proper Digital Signatures And Composite GST Assessment

The Andhra Pradesh High Court set aside orders passed under GST wherein a show cause notice lacked proper digital signatures, and a composite assessment was issued without separate considerations. The Court remanded the matter to the authority for fresh issuance. The article analyses legal grounds—procedural validity, mandate for digitally signed notices, safeguards under GST law, separation of assessment components, and the HC’s directions to tax authorities.