Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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.
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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