https://www.taxtmi.com/caselaws?id=459883 The HC quashed an unsigned order and show cause notice under CGST/TGST Act 2017. The court held that an unsigned order cannot be covered under Section 160 of CGST Act 2017, which addresses mistakes, defects or omissions in orders. Following precedent from Andhra Pradesh HC, the court ruled that unsigned documents lose efficacy under Rule 26(3) of CGST Rules 2017. The notification extending time limits for passing orders was deemed ultra vires. The writ petition was allowed and impugned orders set aside. en-us Wed, 27 Mar 2024 00:00:00 +0530 Wed, 01 Jan 2025 10:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459883 The HC quashed an unsigned order and show cause notice under CGST/TGST Act 2017. The court held that an unsigned order cannot be covered under Section 160 of CGST Act 2017, which addresses mistakes, defects or omissions in orders. Following precedent from Andhra Pradesh HC, the court ruled that unsigned documents lose efficacy under Rule 26(3) of CGST Rules 2017. The notification extending time limits for passing orders was deemed ultra vires. The writ petition was allowed and impugned orders set aside. Case-Laws GST Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459883