New Advisory on Validity of SCN/Orders issued without the Digital Signatures by the GST Authorities

Описание: Doubts have been created regarding the validity of documents issued by the tax officers on the
common portal viz. Show cause Notices, Order of Assessment, Refund Orders etc. which are not
containing the Digital signatures on the pdf. document downloaded from the common portal. In this
context, it is to be menƟoned that such documents i.e. SCN/Orders are generated on the common
portal from the login of the officer, who logs in through Digital Signatures. Further, these documents
being computer generated on the command of the officer, may not require physical signatures of the
officer as these documents can be issued by the officer only aŌer logging into the common portal using Digital Signature. Thus, all these documents in JSON format containing the order details along with the issuing officer details are stored in the GST system with the digital signature of the issuing officer.
The validity of the document in quesƟon vis-à-vis who and for what purpose these documents have
been issued can also be verified by the taxpayer pre-login as well as after login from the GST common portal by navigating to the following path:
Post-login: www.gst.gov.in--Dashboard--Services--User Services--Verify RFN