Unsigned DRC-01 & DRC-07 Invalid Without E-Authentication

Centax Editorial Board

April 18, 2026

• 2 min. read

Case Details: Arnab Kumar vs. State of Assam (2026) 41 Centax 188 (Gau.)

Judiciary and Counsel Details

Soumitra Saikia, J.
S/Shri A K Gupta, Ms M Dey, Ms B Sarma & R S Mishra, Advs., for the Petitioner.

Facts of the Case

The petitioner challenged demand notices issued in Form DRC-01 and DRC-07 along with attachments determining tax or input tax credit liability, on the ground that such notices and attachments did not contain any digital signature or e-authentication by the proper officer. It was submitted that the attachments carried the determination and the manner thereof, but bore no signature or e-authentication as required under the statutory provisions. Reference was made to rule 26 read with rule 142 of the CGST Rules, which prescribed issuance of documents through digital signature, e-sign or other notified mode of electronic authentication. It was thus contended that in the absence of such authentication, the notices and attachments could not be treated as valid in law. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the rules on electronic authentication mandated that documents such as notices, statements, and orders must be issued by the proper officer through a digital signature, e-signature, or any other notified mode. It was observed that although the provision relating to authentication was placed in the chapter concerning registration, the same requirement applied to documents issued under demand and recovery proceedings as the statute required issuance by the proper officer. The Court held that authentication by the proper officer was mandatory, and the absence thereof rendered such notices, statements and orders ineffective and redundant. It was further held that until any appropriate statutory insertion or notification prescribed otherwise, the same mode of authentication would govern documents under demand proceedings, and consequently, unauthenticated attachments to DRC-01 and DRC-07 could not be sustained.