Kottukappillil Geogy George Vs State Tax Officer
Date: September 10, 2023
Subject Matter
Assessment order cannot be struck down for not being signed digitally on the portal as digitally signed copies are available on the website
Summary
This is a case where the petitioner challenged an assessment order and a demand notice before the Kerala High Court. The primary contention was that the assessment order had been uploaded without a digital signature. The petitioner argued that this non-compliance rendered the order invalid, citing Section 169(d) of the CGST Act. The government pleader countered this argument by stating that digitally signed copies were available on the website. The Kerala High Court ultimately dismissed the writ petition, emphasizing the importance of adhering to digital signing requirements in tax-related matters. The petitioner was granted the liberty to explore other available legal remedies.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
1. Heard Sri.Harisankar V.Menon, learned counsel for the petitioner as well as Ms.Reshmitha Ramachandran, learned Government Pleader appearing for the respondents.
2. This writ petition has been filed under Article 226 of the Constitution of India impugning Ext.P3 assessment order and Ext.P4 demand notice dated 24.09.2022 and 07.06.2023 respectively. The only ground which has been urged in this writ petition is that the assessment order has been uploaded without being signed digitally. The learned counsel for the petitioner has drawn attention to the impugned assessment order Ext.P3. However, learned Government Pleader submits that as per Section 169(d) of the CGST Act, every order is to be uploaded after it is signed. There is provision for digital signing of the orders which have been uploaded. Learned Government Pleader also submits that the petitioner has obtained the copy of Ext.P3, before it was uploaded. However, on the website digitally signed copies are available.
3. Considering the aforesaid submission of learned Government Pleader, I find no substance in the present writ petition. Therefore, the writ petition is dismissed leaving open the liberty of the petitioner to avail any other alternate remedy, if it is available in accordance with law.