Summary
- The Rajasthan High Court has invalidated an unsigned show-cause notice and order against M/s Mayur Timber, confirming a GST demand of over Rs.10 lakh.
- The Court ruled that the lack of digital or physical signatures rendered the documents legally non-existent, violating principles of natural justice.
- It noted that the petitioner was unaware of the proceedings until informed by their bank due to improper communication and no effective personal hearing.
- Respondents are permitted to issue a fresh, duly authenticated notice and provide a proper opportunity for hearing, leaving all tax demand merits open for future adjudication.
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