https://www.taxtmi.com/article/detailed?id=13292 Orders under Section 73 of the CGST/SGST Acts must bear a digital or manual signature to be valid; unsigned orders are treated as no order and mere uploading does not cure the defect. Courts have held that the saving provision for mistakes, defects or omissions does not encompass omission of signature. Competent authorities may reissue signed orders after providing a fresh opportunity of hearing, and such fresh orders will relate back to the date of the original orders for all purposes. en-us Mon, 06 Jan 2025 15:55:43 +0530 Mon, 06 Jan 2025 15:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13292 Orders under Section 73 of the CGST/SGST Acts must bear a digital or manual signature to be valid; unsigned orders are treated as no order and mere uploading does not cure the defect. Courts have held that the saving provision for mistakes, defects or omissions does not encompass omission of signature. Competent authorities may reissue signed orders after providing a fresh opportunity of hearing, and such fresh orders will relate back to the date of the original orders for all purposes. Articles Goods and Services Tax - GST Mon, 06 Jan 2025 15:55:43 +0530 https://www.taxtmi.com/article/detailed?id=13292