Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
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Rule 26(3) makes electronic issuance and prescribed authentication cumulative requirements for GST notices, certificates and orders. A digital signature, e-signature or other notified verification mode attributes the instrument to the authorised officer and evidences accountability; portal upload, system-generated reference numbers, DRC summaries and DIN do not substitute for authentication. An unsigned notice or order lacks legal validity, cannot support consequential recovery, and is not ordinarily cured by the saving provision for minor defects. Service through the common portal concerns communication, not the prior validity of the instrument. DRC-01 cannot replace a statutory show-cause notice, while DRC-07 supports recovery only where founded on a valid order. Hearing requirements and effective service remain separate procedural safeguards.
Rule 26(3) makes electronic issuance and prescribed authentication cumulative requirements for GST notices, certificates and orders. A digital signature, e-signature or other notified verification mode attributes the instrument to the authorised officer and evidences accountability; portal upload, system-generated reference numbers, DRC summaries and DIN do not substitute for authentication. An unsigned notice or order lacks legal validity, cannot support consequential recovery, and is not ordinarily cured by the saving provision for minor defects. Service through the common portal concerns communication, not the prior validity of the instrument. DRC-01 cannot replace a statutory show-cause notice, while DRC-07 supports recovery only where founded on a valid order. Hearing requirements and effective service remain separate procedural safeguards.
Note: It is a system-generated summary and is for quick reference only.
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