Digital Signature Authentication in India's New Legal Framework: Understanding Section 73 of Bharatiya Sakshya Adhiniyam

 Introduction: The Evolution of Digital Evidence

As India transitions into a digitally-driven legal ecosystem, the authentication of electronic documents and digital signatures has become paramount in judicial proceedings. With the implementation of the new criminal laws in 2023, the framework for proving digital signatures has been modernized and strengthened under the Bharatiya Sakshya Adhiniyam (BSA), replacing the traditional provisions of the Indian Evidence Act.

The Legal Transformation: From Evidence Act to BSA

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Kerala HC: Orders Issued U/S 73 Of CGST Act Must Carry Digital Or Physical Signature Of Officer In Order To Be Treated As Valid

 On consideration of the submissions advanced and the legal provisions, we are of the view that Section 160 of CGST Act 2017 is not attracted. An unsigned order cannot be covered under any mistake, defect or omission therein as used in Section 160. The said expression refers to any mistake, defect or omission in an order with respect to assessment, re-assessment; adjudication etc and which shall not be invalid or deemed to be invalid by such reason, if in substance and effect the assessment, reassessment etc is in conformity with the requirements of the Act or any existing law. These would not cover omission to sign the order. Unsigned order is no order in the eyes of law. Merely uploading of the unsigned order, may be by the Authority competent to pass the order, would, in our view, not cure the defect which goes to the very root of the matter i.e. validity of the order. {Para 7}

IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP (C) Nos. 20656/2024,

Decided On: 29.11.2024

Fortune Service and Ors. Vs. Union of India and Ors.

Hon'ble Judges/Coram:

Gopinath P., J.

Citation: MANU/KE/5023/2024.

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Basic concept of Digital signature and Electronic signature

1) Concept of Electronic signature was introduced in Information Technology Act by Amendment Act 2009.

Statement of Objects and Reasons of Amendment Act 10 of 2009.-
The United Nations Commission on International Trade Law (UNCITRAL) in the Year 2001 adopted the Model Law on Electronic Signatures. The General Assembly of the United Nations by its Resolution No. 56/80, dated 12th December, 2001, recommended that all States accord favourable consideration to the said Model Law on Electronic Signatures. Since the digital signatures are linked to a specific technology under the existing provisions of the Information Technology Act, it has become necessary to provide for alternate technology of electronic signatures for bringing harmonisation with the said Model Law.

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Basic concept of cryptographic signatures

"Electronic signature" may sometimes mistakenly be used to refer to cryptographic signatures: a piece of data included with a message that uses cryptographic methods to assure, at the least, both message integrity and authenticity. Cryptographic signatures are themselves a common feature of many larger systems or standards for electronically "signing" a message or contract.
Another common term for cryptographic signature is digital signature; the similarity of the term to "electronic signature" can invite confusion, which is why for this article cryptographic is used.

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