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    <title>2024 (12) TMI 1512 - KERALA HIGH COURT</title>
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    <description>The Kerala HC held that unsigned orders under Section 73 of CGST/SGST Acts are invalid. Following the Telangana HC precedent in Silver Oak Villas LLP v. Assistant Commissioner, the court ruled that orders must carry digital or manual signatures to be legally valid. The HC quashed the impugned unsigned orders, stating &quot;an unsigned order is no order in the eyes of law.&quot; The court allowed respondents to upload fresh orders with proper digital signatures or serve copies with manual signatures, emphasizing the mandatory nature of officer signatures for order validity under GST legislation.</description>
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    <pubDate>Fri, 29 Nov 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=763932</link>
      <description>The Kerala HC held that unsigned orders under Section 73 of CGST/SGST Acts are invalid. Following the Telangana HC precedent in Silver Oak Villas LLP v. Assistant Commissioner, the court ruled that orders must carry digital or manual signatures to be legally valid. The HC quashed the impugned unsigned orders, stating &quot;an unsigned order is no order in the eyes of law.&quot; The court allowed respondents to upload fresh orders with proper digital signatures or serve copies with manual signatures, emphasizing the mandatory nature of officer signatures for order validity under GST legislation.</description>
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      <pubDate>Fri, 29 Nov 2024 00:00:00 +0530</pubDate>
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