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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 mandates digital signatures, e-signature or aadhaar EVC for submission and issuance of GST documents.</h1> Method of authentication requires electronic authentication by digital signature certificate, e-signature, Aadhaar EVC or Board-notified modes; Aadhaar EVC verification must be completed within two days; companies must use digital signature certificates. Documents and returns must be signed or verified through EVC by specified category-wise signatories (individuals, Karta/HUF members, company CEOs/authorised signatories, government-authorised officers, firm partners, association members/authorised signatories, trustees/authorised signatories, or other competent/authorised persons). Notices, certificates and orders are to be issued electronically by proper or authorised officers via digital signature certificate.

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