https://www.taxtmi.com/caselaws?id=758152 Where the appellate authority doubts the competence of the signatory, it must verify the authorisation or seek clarification before rejecting the matter; a mechanical dismissal on that ground is not proper. The record showed that the same person had filed an affidavit and was reflected on the GST portal as an authorised signatory, and the respondent conceded the point. The impugned order was therefore quashed, and the matter was remanded for de novo consideration with a personal hearing and a reasoned order, leaving all contentions open. en-us Tue, 13 Aug 2024 00:00:00 +0530 Sat, 26 Oct 2024 12:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758152 Where the appellate authority doubts the competence of the signatory, it must verify the authorisation or seek clarification before rejecting the matter; a mechanical dismissal on that ground is not proper. The record showed that the same person had filed an affidavit and was reflected on the GST portal as an authorised signatory, and the respondent conceded the point. The impugned order was therefore quashed, and the matter was remanded for de novo consideration with a personal hearing and a reasoned order, leaving all contentions open. Case-Laws GST Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758152