Unsigned GST Order Valid if Paired with Officer-Detailed DRC-07: Delhi HC

Future Consumer Limited Vs Union of India And Ors. (Delhi High Court) The Delhi High Court, in the case of Future Consumer Limited Vs Union of India And Ors., addressed the validity of an unsigned Goods and Services Tax (GST) Order-in-Original (O-in-O) and the requirement for a personal hearing when a rectification application is rejected. The court provided clarity on procedural compliance in the digital GST environment and reinforced the mandatory nature of the principles of natural justice. Challenge to the Unsigned Order-in-Original The Issue: Future Consumer Limited (the Petitioner) chall...