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    <title>2024 (3) TMI 1392 - TELANGANA HIGH COURT</title>
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    <description>The Telangana HC allowed a petition challenging a show cause notice and assessment order under GST law. The court held that both documents were invalid as they lacked the required signatures (digital or physical) of the first respondent as mandated under Rule 26 of the Central Goods and Services Tax Rules. The court rejected the department&#039;s argument that uploading unsigned orders on the common portal under Section 169 could cure this defect, ruling that an unsigned order is no order in law and the defect goes to the validity&#039;s root.</description>
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    <pubDate>Wed, 27 Mar 2024 00:00:00 +0530</pubDate>
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      <title>2024 (3) TMI 1392 - TELANGANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=459884</link>
      <description>The Telangana HC allowed a petition challenging a show cause notice and assessment order under GST law. The court held that both documents were invalid as they lacked the required signatures (digital or physical) of the first respondent as mandated under Rule 26 of the Central Goods and Services Tax Rules. The court rejected the department&#039;s argument that uploading unsigned orders on the common portal under Section 169 could cure this defect, ruling that an unsigned order is no order in law and the defect goes to the validity&#039;s root.</description>
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      <pubDate>Wed, 27 Mar 2024 00:00:00 +0530</pubDate>
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