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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.

July 17, 2024

Case Laws     GST     HC

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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