M/s FORTUNE SERVICE v. UNION OF INDIA & ORS.

Introduction

This landmark judgment settles the legal position that an adjudication order passed under Section 73 of the CGST Act must bear either a digital signature or a manual signature of the adjudicating authority. The Kerala High Court held that an unsigned order is void in the eyes of law, and the defect cannot be cured by invoking Sections 160 or 169 of the CGST Act. Accordingly, all unsigned orders were quashed with liberty to the department to issue fresh duly signed orders after granting a fresh opportunity of hearing.

Background of the Case

The writ petitions involved a common issue concerning assessment orders passed under Section 73 of the CGST/SGST Acts.