Introduction

The petitioner challenged the validity of the adjudication proceedings under the GST law on the ground that the summary of the order in Form GST DRC-07, which communicated the tax demand, did not bear either the physical signature or the digital signature of the Proper Officer.

According to the petitioner, the CGST Rules and the prescribed statutory forms mandate that orders and notices issued by the Proper Officer must be duly authenticated by signature. Since the impugned DRC-07 was unsigned, it lacked legal sanctity and was liable to be quashed.