GST notification cannot be canceled due to lack of marking, says Telangana HC

GST notifications generated through an authorized GST portal cannot be canceled “merely because they have not been signed” by the authorities concerned, the Telangana High Court ruled on Wednesday.

A full bench of the HC comprising Chief Justice Aparesh Kumar Singh and Justices N Tukaramji and GM Mohiuddin, delivering the verdict in a batch of over 500 petitions challenging the validity of unsigned GST notifications, directed the petitioners to fulfill the remaining requirements within a stipulated time. However, the court noted that appellants who objected to assessments or payment orders had the option of availing other remedies under the GST Act, such as approaching the statutory appellate authority.

The petitioners argued that the calls for payment of taxes should bear the signatures of the authorized representative. The absence of a signature on the summons rendered the proceedings invalid, they argued. A full bench was constituted to examine the broader question of whether or not the notices without the signatures of the officers concerned were valid.

During the hearing on 18 September 2025, the GST officials appeared before the bench and gave a live physical demonstration of the functioning of the GST portal for almost two hours. They explained in detail how authorized officials access the system and issue notices through computers using digital keys.

The government argued that the absence of a signature on the notice did not mean that the official had issued it without verification. The authorities explained that the Goods and Services Tax Network confirmed that the notices and orders were generated only after the concerned official signed in using a digital signature.

Published – 30 Sep 2026 23:13 IST