Advisory on issuance of Notices/Orders without digital signatures of the issuing authorites.
September 25th, 2024
Doubts have been created regarding the validity of documents issued by the tax officers on the
common portal viz. Show cause Notices, Order of Assessment, Refund Orders etc. which are not
containing the Digital signatures on the pdf. document downloaded from the common portal. In this
context, it is to be mentioned that such documents (i.e. SCN/Orders) are generated on the common
portal from the login of the officer, who logs in through Digital Signatures. Further, these documents
being computer generated on the command of the officer, may not require physical signatures of the
officer as these documents can be issued by the officer only after logging into the common portal using
Digital Signature. Thus, all these documents in JSON format containing the order details along with the
issuing officer details are stored in the GST system with the digital signature of the issuing officer.
The validity of the document in question vis-à-vis who and for what purpose these documents have
been issued can also be verified by the taxpayer pre-login as well as aer login from the GST common
portal by navigation to the following path:
Post-login:
