https://www.taxtmi.com/article/detailed?id=12975 Proper electronic authentication controls the validity of notices and orders on the GST common portal. Rule 26(3) mandates issuance through digital signature, e-signature or other notified verification; upload alone does not satisfy that requirement. Multiple High Courts have held unsigned or unauthenticated notices/orders uploaded to the portal lack legal efficacy. The GSTN advisory notes portal generation from officers' DSC-linked logins and verification tools, but it does not replace the statutory requirement of appended digital authentication and is not itself a binding source of law. en-us Mon, 30 Sep 2024 13:52:19 +0530 Mon, 30 Sep 2024 13:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12975 Proper electronic authentication controls the validity of notices and orders on the GST common portal. Rule 26(3) mandates issuance through digital signature, e-signature or other notified verification; upload alone does not satisfy that requirement. Multiple High Courts have held unsigned or unauthenticated notices/orders uploaded to the portal lack legal efficacy. The GSTN advisory notes portal generation from officers' DSC-linked logins and verification tools, but it does not replace the statutory requirement of appended digital authentication and is not itself a binding source of law. Articles Goods and Services Tax - GST Mon, 30 Sep 2024 13:52:19 +0530 https://www.taxtmi.com/article/detailed?id=12975