Telangana High Court upholds unsigned GST portal notices

The Telangana High Court has ruled that Goods and Services Tax demand notices issued through the authorised GST portal cannot be declared invalid merely because they do not carry a visible signature. A full bench comprising Chief Justice Aparesh Kumar Singh and Justices N. Tukaramji and G.M.

Mohiuddin delivered the decision on Wednesday in a batch of more than 500 petitions. The petitioners had challenged the validity of unsigned notices. The court directed the petitioners to comply with outstanding demands within the stipulated period.

It also said those who had raised objections to notices or assessment orders could pursue other remedies available under GST law, including an appeal before the statutory authority. The petitioners had argued that tax payment notices should bear the signature of the authorised officer. They contended that without such a signature, the proceedings were invalid and could not be enforced.

Government officials disputed that argument. They told the court that the absence of a visible signature did not mean the notice had been issued without authentication. According to the government, the GST Network had confirmed that notices and orders were generated only after the relevant officer logged in using a digital signature.

During a hearing on September 18, 2025, officials demonstrated the operation of the GST portal to the bench. The presentation lasted nearly two hours and covered how authorised officers access the system and issue notices using digital keys. The ruling resolves the larger question placed before the full bench while leaving taxpayers who have other objections free to use the appeal process provided by GST law.

The court’s direction means that lack of a displayed signature alone will not suspend the demands covered by the judgment.