Facts of the Case

Eight connected writ petitions were filed before the Telangana High Court by different registered taxpayers — including S. Suneel Kumar, M/s. Shriyan Polymers, M/s. Co-Operative Electric Supply Society Limited, M/s. San Sahi Gas Agency, M/s. Vibrant Automobiles India Private Limited and M/s. M. Bhaskar (Contractor) — each challenging assessment orders and show cause notices issued by various State Tax and Central Tax authorities in Form GST DRC-01 and Form GST DRC-07 for different financial years between 2018-19 and 2020-21. The common thread across all the petitions was that the impugned notices and orders were unsigned, lacking any digital or manual signature, and in several cases also lacked a Document Identification Number (DIN). Given the similarity of the questions involved, the matters were heard together and decided by a common order.

Issues Involved

  1. Whether GST show cause notices and orders issued without any digital or manual signature of the proper officer can be sustained.
  2. Whether such unsigned notices/orders are liable to be set aside following the Court's earlier common order in W.P.No.21101 of 2024 & batch.
  3. What consequential relief follows regarding attachments made pursuant to such unsigned notices/orders.

Petitioner's Arguments

  • The impugned notices and orders across all eight petitions were unsigned and hence liable to be set aside.
  • The issue stood squarely covered by the common order already passed by the Telangana High Court in W.P.No.21101 of 2024 & batch dated 28.02.2025.

Respondent's Arguments

  • Learned Special Government Pleader for State Tax, jointly with the petitioners' counsel, submitted that since the notices and orders were unsigned, they may be set aside in view of the common order in W.P.No.21101 of 2024 & batch, without seriously contesting the relief.

Court Order / Findings

  • The Court accepted the joint submission that the impugned notices and orders were unsigned and directly covered by its earlier common order.
  • The impugned notices and orders in all eight writ petitions were set aside, and any consequential bank attachments were revoked.
  • Liberty was reserved to the respondents to issue fresh show cause notices/orders in accordance with law, with limitation not to operate as a hurdle for undertaking this exercise afresh; the petitions were disposed of without expressing any opinion on merits and without costs.

Important Clarification

  • A GST show cause notice or order lacking a digital signature, e-signature or other prescribed authentication of the proper officer is treated by the Telangana High Court as non-est, warranting quashal regardless of the underlying tax dispute.
  • Setting aside such unsigned notices/orders is without prejudice to the Department's liberty to reissue properly authenticated notices, with limitation excluded for the intervening period, and any bank attachment consequent on the defective notice stands automatically revoked.

Sections Involved

  • Rule 26(3), CGST Rules, 2017 — mandatory authentication of notices, certificates and orders by digital signature, e-signature or other notified mode.
  • Section 73/74, CGST Act, 2017 — underlying demand notices and orders held unsigned.

Decision – In Favour of

Assessees, on the signature-defect ground; disposed of without costs and without opinion on merits, with liberty to the Department to issue fresh notices.

Case Details

High Court for the State of Telangana at Hyderabad; Writ Petition Nos. 18077, 18080, 18083, 18091, 18125, 18133, 18161 and 18182 of 2025; Coram: Hon'ble the Acting Chief Justice Sujoy Paul and Hon'ble Smt. Justice Renuka Yara; Order dated 07.07.2025.

Link to Download the Order

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