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    <title>Time Limit to file an appeal begins only after the signature of the Proper officer is made on the order</title>
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    <description>Rule 26 requires orders and notices under the CGST Rules to be issued electronically with a digital signature or other notified verification; an order lacking the prescribed authentication is ineffective in law for purposes of commencing the limitation period, and the time to file an appeal under Section 107(1) therefore begins from the date the issuing officer places the required signature or verification on the order.</description>
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      <description>Rule 26 requires orders and notices under the CGST Rules to be issued electronically with a digital signature or other notified verification; an order lacking the prescribed authentication is ineffective in law for purposes of commencing the limitation period, and the time to file an appeal under Section 107(1) therefore begins from the date the issuing officer places the required signature or verification on the order.</description>
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