Unsigned GST Notices have no legal sanctity

Cirrus Chemicals challenged an ex-parte GST demand of ₹8.29 lakh and consequential recovery of ₹15.16 lakh from its bank account, contending that it had never received a valid show cause notice or hearing. 

The Rajasthan High Court found that the notices relied upon by the Department were neither physically nor digitally signed, contrary to Rule 26(3) of the Rajasthan GST Rules.

Following its earlier decision in Mayur Timber, the Court held that signature is a mandatory requirement and that an unsigned electronic document is not merely procedurally defective - it has no legal existence.