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Home Highlights July 2024 Year 2024 This

Impugned order and show cause notice quashed due to lack of ...


Unsigned order & notice quashed for lack of digital/physical signature as per Rule 26 CGST Rules & TGST Act.

Case Laws     GST

July 17, 2024

Impugned order and show cause notice quashed due to lack of digital or physical signature by issuing authority as mandated by Rule 26 of CGST Rules and TGST Act and Rules. Unsigned documents rendered ineffective. However, respondents' right reserved to initiate appropriate proceedings in accordance with applicable laws.

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