{"id":71041,"date":"2025-03-03T08:22:12","date_gmt":"2025-03-03T02:52:12","guid":{"rendered":""},"modified":"2025-03-03T08:22:12","modified_gmt":"2025-03-03T02:52:12","slug":"gst-show-cause-notices-without-physical-or-digital-signatures-of-proper-officer-declared-invalid-under-rule-142","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71041","title":{"rendered":"GST Show-Cause Notices Without Physical or Digital Signatures of Proper Officer Declared Invalid Under Rule 142"},"content":{"rendered":"<p>GST Show-Cause Notices Without Physical or Digital Signatures of Proper Officer Declared Invalid Under Rule 142<br \/>Case-Laws<br \/>GST<br \/>HC ruled that GST show-cause notices and final orders lacking physical or digital signatures of the Proper Officer are legally invalid. The court emphasized that Rule 142 of GST Rules mandates prescribed Forms requiring signatures, making it a statutory requirement rather than optional. The presence of signature fields in DRC-01 and DRC-07 forms establishes this <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86190\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Show-Cause Notices Without Physical or Digital Signatures of Proper Officer Declared Invalid Under Rule 142Case-LawsGSTHC ruled that GST show-cause notices and final orders lacking physical or digital signatures of the Proper Officer are legally inval<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71041","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71041","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71041"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71041\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}