https://www.taxtmi.com/caselaws?id=751186 GST orders and show cause notices must be authenticated by the issuing authority through a digital signature or other prescribed mode under Rule 26(3) of the CGST Rules, 2017; an unsigned communication is no order in law. Sections 160 and 169 of the CGST Act, 2017 do not cure the defect because the problem is absence of authentication, not a mere mistake, omission, or issue of service. Following prior High Court authority, the unsigned notice and assessment order were held unsustainable and were set aside in favour of the assessee. en-us Thu, 14 Mar 2024 00:00:00 +0530 Fri, 13 Feb 2026 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751186 GST orders and show cause notices must be authenticated by the issuing authority through a digital signature or other prescribed mode under Rule 26(3) of the CGST Rules, 2017; an unsigned communication is no order in law. Sections 160 and 169 of the CGST Act, 2017 do not cure the defect because the problem is absence of authentication, not a mere mistake, omission, or issue of service. Following prior High Court authority, the unsigned notice and assessment order were held unsustainable and were set aside in favour of the assessee. Case-Laws GST Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751186