Wrong Rubber Stamp Below Signature Does Not Invalidate Show Cause Notice: Allahabad High Court
Upasna Agrawal
5 Jun 2026 7:10 PM IST
The Allahabad High Court has recently held that the use of an incorrect rubber stamp beneath the signature on a show-cause notice does not create a jurisdictional defect. The Court said this would not affect jurisdiction where the authority issuing the notice is otherwise vested with powers under the relevant Act and Rules.
Rejecting a jurisdictional challenge raised by Dev Trading Company to a show-cause notice issued under the Health Security se National Security Cess Rules, 2026, a Division Bench of Justice Saumitra Dayal Singh and Justice Swarupama Chaturvedi observed,
“Once authority created under the Act read with the Rules does vest in the signatory to the show-cause notice, no material difference or lack of jurisdiction may arise for reason of wrong/other rubber stamp impression affixed below that signature.”
Dev Trading Company filed a writ petition challenging a show cause notice issued the by Assistant Commissioner, Central GST, Division-I, Kanpur under the Health Security se National Security Cess Rules, 2026.
The show cause notice alleged that the petitioner had installed two pan masala packaging machines in March and April. Petitioner claimed to have written to the authorities informing their intention for using one machine in March and the second machine from April.
Petitioner also raised questions regarding the jurisdiction of the Assistant Commissioner. The respondents argued that merely because the Assistant Commissioner had not mentioned his designation, describing him as Assistant Commissioner, it will not amount to lack of jurisdiction as the jurisdiction was vested by the Act and Rules.
The Court held that the argument regarding the installation of machines could be dealt with by the authority after petitioner filed reply before the Authority.
On the issue of jurisdiction raised by the petitioner, the Court held that question of lack of jurisdiction will not arise merely because the rubber stamp describing the post of the Assistant Commissioner was missing or wrongly marked.
Accordingly, the Court dismissed the writ petition.
For Petitioner(s) : Nishant Mishra, Ojasvi Gupta
For Respondent(s) : A.S.G.I., Dhananjay Awasthi