https://www.taxtmi.com/caselaws?id=755698 The Telangana HC quashed a show cause notice and assessment order issued under GST law for lack of proper authorization. The court held that both documents were invalid as they were not signed by the issuing officer either digitally or physically, as mandated under Rule 26 of the CGST Rules 2017 and corresponding TGST provisions. The unsigned documents lost their legal efficacy due to non-compliance with statutory requirements. The writ petition was allowed, with the court reserving the revenue department's right to take fresh action in accordance with law. en-us Tue, 09 Jul 2024 00:00:00 +0530 Tue, 06 May 2025 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755698 The Telangana HC quashed a show cause notice and assessment order issued under GST law for lack of proper authorization. The court held that both documents were invalid as they were not signed by the issuing officer either digitally or physically, as mandated under Rule 26 of the CGST Rules 2017 and corresponding TGST provisions. The unsigned documents lost their legal efficacy due to non-compliance with statutory requirements. The writ petition was allowed, with the court reserving the revenue department's right to take fresh action in accordance with law. Case-Laws GST Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755698