https://www.taxtmi.com/caselaws?id=751429 The Telangana HC set aside an assessment order and show cause notice in a GST matter as both documents were unsigned by the assessing officer, violating Rule 26 of CGST Rules requiring digital or physical signatures. Following precedent from Andhra Pradesh HC in SRK Enterprises case, the court held that Section 160 of CGST Act (curing defects provision) cannot validate unsigned orders as they lack basic legal efficacy. The writ petition was allowed while preserving the department's right to take fresh action in accordance with law. en-us Tue, 26 Mar 2024 00:00:00 +0530 Wed, 30 Apr 2025 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751429 The Telangana HC set aside an assessment order and show cause notice in a GST matter as both documents were unsigned by the assessing officer, violating Rule 26 of CGST Rules requiring digital or physical signatures. Following precedent from Andhra Pradesh HC in SRK Enterprises case, the court held that Section 160 of CGST Act (curing defects provision) cannot validate unsigned orders as they lack basic legal efficacy. The writ petition was allowed while preserving the department's right to take fresh action in accordance with law. Case-Laws GST Tue, 26 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751429