Recently, GSTN has released an Advisory on the validity of unsigned SCN/Orders. This update intends to discuss the advisory and its legal standing.
Key Highlights of Advisory
- Advisory states that SCN/Orders are generated from the login of the officer, who logs in through DSC.
- Advisory states that SCN/Orders can only be issued after logging in to GST portal and thus, it may not require physical signatures.
- The validity of the document in ques on 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.
- 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.
Source Gaba & Co
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