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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.

        The HC quashed the impugned unsigned orders u/s 73 of CGST/SGST Acts, holding an unsigned order invalid. It allowed the writ petitions, directing the competent authorities to issue fresh orders with digital or manual signatures. The HC relied on the Division Bench judgment in Silver Oak Villas LLP, which provided an opportunity to file a reply against unsigned show cause notices.

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