Telangana HC: Show cause notices and orders not containing signature of proper officer cannot sustain judicial scrutiny

The Telangana High Court in the case M/s Bigleap Technologies and Solutions Pvt. Ltd. and others v. The State of Telangana and others observed and has stated that the show cause notices and the orders which are not pregnant with the signature of the Proper Officer cannot sustain judicial scrutiny.

- TDG NETWORK

The Division bench comprising of Acting Chief Justice Sujoy Paul and Justice Renuka Yara was hearing the present matter.

The bench in the case observed that, 'Since Rule and prescribed Forms mandate requirement of signature of Proper Officer, its violation makes the notice/order vulnerable. Any contrary view taken by Court about DRC-07 having no signature without considering the above rule and prescribed Form must be held as per incuriam.'

In the present matter, the assessee or petitioners have challenged the legality, validity and propriety of the show-cause notices and final orders which admittedly do not contain physical or digital signatures of the Proper Officer, although the impugned show-cause notices and final orders were placed on the portal.