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Rajasthan High Court

No Signature, No Notice: Rajasthan HC Quashes GST Demand Because the Show Cause Notice Was Never Authenticated

Case Law, GST Updates / August 27, 2026 / Digital Signature, Rajasthan High Court, Section 74 CGST Act, Show Cause Notice, Writ Jurisdiction

The Rajasthan High Court holds that a GST show cause notice and order bearing neither a digital nor physical signature cannot be sustained — a system-generated reference number is not authentication under Rule 26(3) of the CGST Rules.

No Signature, No Notice: Rajasthan HC Quashes GST Demand Because the Show Cause Notice Was Never Authenticated Read Post »

Case Law, GST Updates

Two High Courts Now Agree: Uploading a GST Notice on the Portal Alone Doesn’t Count as Service

Case Law, GST Updates / August 27, 2026 / Punjab and Haryana High Court, Rajasthan High Court, Section 169 CGST Act, Section 73 CGST Act, Show Cause Notice, Writ Jurisdiction

The Punjab & Haryana High Court holds the GST common portal was never notified for service of notices or orders under Section 146 — and the Rajasthan High Court, applying that reasoning, condones a 645-day appeal delay.

Two High Courts Now Agree: Uploading a GST Notice on the Portal Alone Doesn’t Count as Service Read Post »