Gopal Sarda vs. The State Of West Bengal And Ors.
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The petitioner, Gopal Sarda, filed a writ petition challenging a Form GST DRC-07 dated April 1, 2022, issued by the State of West Bengal and its revenue authorities. The petitioner argued that the Form GST DRC-07 was not digitally signed, rendering it unenforceable, despite the proper officer's name and designation appearing on it. The petitioner also indicated a desire to prefer an appeal against the order dated April 1, 2022. The State was represented by its learned advocates.
Held
The Court held that a Form GST DRC-07, even if it bears the name and designation of the proper officer, cannot be enforced without a digital signature. However, the Court also observed that there is no impediment to the respondents serving the Form GST DRC-07 on the petitioner with the digital signature, after which it would be enforceable. Regarding the petitioner's desire to appeal, the Court held that there is no embargo on the petitioner preferring an appeal. However, the Court clarified that it could not grant such liberty at that stage, and it would be open to the petitioner to apply before the appellate authority if so advised. The writ petition was disposed of with these observations and directions.
Key Issues
1. Whether a Form GST DRC-07, which is not digitally signed, can be enforced by the revenue authorities? This issue turns on the interpretation of the relevant provisions of the GST Act and Rules concerning the validity and enforceability of electronically generated documents. The petitioner argued that the absence of a digital signature invalidates the form. The State's argument on this point is not recorded. 2. Whether the petitioner is entitled to prefer an appeal against the order dated April 1, 2022? The petitioner sought to prefer an appeal. The Court had to decide if there was any impediment to the petitioner filing an appeal. The State's contention on this point is not recorded.
Sections Cited
Form GST DRC-07
AI-generated summary — verify with the full judgment below
2024 Item No. AD 4 Saswata
W.P.A. 14873 of 2024 Gopal Sarda versus The State of West Bengal & Ors. Mr. Rajarshi Chatterjee Ms. Suman Sahani …For the petitioner Mr. A. Ray, Ld. GP Mr. Md. T.M. Siddiqui Mr. T. Chakraborty Mr. S.Sanyal …For the State
Mr. Chatterjee, learned advocate appearing for the petitioner submits that the Form GST DRC – 07 dated 1st April 2022 had not been digitally signed. Although, from page 26 of the instant writ petition the name and designation of the juri ictional proper officer appears in the Form GST DRC – 07, in my view without the digital signature, Form GST DRC – 07 cannot be enforced. However, at the same time there is no impediment on the part of the respondents in serving the Form GST DRC – 07 on the petitioner with the digital signature. If such form is served on the petitioner, the respondents shall be entitled to enforce the same in accordance with law.
At this stage, since Mr. Chatterjee learned advocate representing the petitioner, submits that the petitioner seeks to prefer an appeal from the order dated 1st April 2022. 3. Having heard the advocates for the parties I am of the view that there cannot be any embargo on the part of the petitioner in preferring the appeal. However, no such liberty can be granted by this Court at this stage. It shall be open to the petitioner to apply before the appellate authority, if so advised.
With the above observations and directions, the writ petition being WPA 14873 of 2024 is disposed of.
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All parties shall act on the basis of the server copy of this order duly downloaded from this Court’s official website. (Raja Basu Chowdhury, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.