Aditya Madaan Vs Commissioner CGST GST Commissionerate Delhi & Ors. (Delhi High Court)
Order uploaded on GST portal not invalid due to technical glitch with wording ‘Signature not verified’ in stamp
Delhi High Court held that technical glitch with wording in the stamp ‘signature not verified’ doesn’t render order invalid as order was uploaded on GST portal which can be done only after verification by concerned State Tax Officer.
Facts- The present review petition has been filed on behalf of the Petitioner-Aditya Madaan seeking review of the judgment dated 7th February, 2025 passed in a batch of matters titled M/s Addichem Speciality LLP v. Special Commissioner I, Department of Trade and Taxes Anr. (2025:DHC;737-DB).
Vide the said judgment, the Court inter alia decided the issue, whether delay can be condoned in an appeal under Section 107 of the CGST Act. On this issue, it was held that the delay is not condonable.
Conclusion- When the delay in filing the appeal was not condonable, the arguments raised by the Appellant i.e., the Petitioner herein, on merits in the said appeal, was not required to be considered by the Court inasmuch as after deciding the legal issue, the petition was dismissed.
Held that that the authenticity, credibility and the legitimacy of the order cannot be questioned as the name of the official, his designation, his ward number, range number along with the digitally signed stamp is appearing clearly in the said order. In the opinion of this Court, there may be some technical glitch with the wording in the Stamp “Signature Not Verified” but the same is digitally signed and the said expression would not render the order void or non est as is being argued. The fact that the officer has digitally signed the order and the order is uploaded on the GST portal renders the same as a valid order.
