Kundan Steel lndustries Vs Assistant Commissioner (Telangana High Court)
Telangana High Court, in the case of Kundan Steel Industries vs. Assistant Commissioner, has set aside a show cause notice and subsequent assessment order due to the absence of a digital or physical signature by the issuing authority. This ruling, delivered on July 18, 2025, emphasizes the mandatory nature of signatures for official communications under the Goods and Services Tax (GST) regime.
The petitioner, Kundan Steel Industries, challenged the show cause notice dated December 12, 2023, and the assessment order dated December 30, 2023, both issued by the Assistant Commissioner. The primary contention raised by the petitioner’s counsel, Mr. S. Suri Babu, was that neither document bore the required digital or physical signature of the issuing authority, as mandated by Rule 26 of the Central Goods and Services Tax Rules, 2017 (CGST Rules).
During the proceedings, Mr. Swaroop Oorilla, the Special Government Pleader representing the respondent/department, informed the court that the department had not provided satisfactory instructions regarding the absence of signatures on the contested documents.
The Telangana High Court referenced several judicial precedents from other High Courts that have addressed similar issues, reinforcing the legal requirement for signed orders.
Judicial Precedents
