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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Electronic authentication requirements mandate digital signatures or e-signatures for GST filings; authorised signatories must sign documents.</h1> Method of authentication requires electronic filing at the Common Portal with a digital signature certificate, e-signature under the Information Technology Act, 2000, or any other Board/Commissioner-notified mode. Documents must be signed by persons specified by legal status (individuals or authorised representatives; Karta or authorised adult for HUF; CEO or authorised signatory for companies; authorised officers for Government entities; non-minor partners or authorised signatories for firms; members or authorised signatories for associations; trustees or authorised signatories for trusts; and competent persons for others). Orders and notices must likewise be issued electronically by authorised officers using a digital signature certificate.

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