Kerala HC on GST: Unsigned Assessment Orders Not Legally Valid | Fortune Service Case 2024

GST Case Law Summary

Case Summary: M/s. Fortune Service & Ors. v. Union of India
Court: Kerala High Court
Judge: Hon’ble Mr. Justice Gopinath P.
Date of Judgment: 29th November 2024
Petitioners: Various businesses and individuals
Respondents: Union of India, CBIC, State of Kerala, GST Department officials

1. Issue Involved

The primary issue before the court was:

Whether an order issued under Section 73 of the CGST/SGST Acts must bear the digital or manual signature of the issuing officer to be considered legally valid and enforceable.

The petitioners contended that the assessment orders issued against them were unsigned, making them invalid under the law. The tax authorities defended their actions, stating that the orders were uploaded on the GST portal, which they claimed was sufficient for legal validity.

Facts of the Case

The petitioners, comprising various businesses, were served demand notices and assessment orders under Section 73 of the CGST/SGST Acts.
The petitioners challenged these orders on the ground that they lacked either a manual or digital signature, rendering them unenforceable.
The tax authorities argued that the orders were available on the GST portal and, therefore, legally valid.

The petitioners filed writ petitions before the Kerala High Court, seeking to quash the unsigned orders and prevent recovery proceedings.

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