GST portal uploads authenticated by officer digital key valid without physical signature unless misuse shown; appeal under s.107 CGST permitted

GST portal uploads authenticated by officer digital key valid without physical signature unless misuse shown; appeal under s.107 CGST permittedCase-LawsGSTThe HC dismissed the challenge insofar as it sought to impugn the authenticity of the SCN and order

GST portal uploads authenticated by officer digital key valid without physical signature unless misuse shown; appeal under s.107 CGST permitted
Case-Laws
GST
The HC dismissed the challenge insofar as it sought to impugn the authenticity of the SCN and order on the ground of absence of physical signatures, holding that GST-portal uploads authenticated by the concerned officer's digital key and bearing officer name/designation are valid unless misuse of the digital key is shown. The petit

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