Section 42(8) in Gujarat Value Added Tax Rules, 2006
(8)If the signature of the dealer or authorized person in tax invoice, retail invoice, delivery chalan, stock transfer note or consignment note submitted by the dealer, does not match with the specimen signature available with the Commissioner, then the Commissioner may,-(a)reject such document, and(b)question the ownership of the goods where such goods are attributable to such document:Provided that before rejecting such document or before questioning the ownership of goods, the Commissioner shall provide a reasonable opportunity to the dealer, who has submitted such document, to get the signature authenticated by the dealer who has issued it.
