https://www.taxtmi.com/caselaws?id=767931 An appeal should not be dismissed solely for want of signature by an authorised signatory where the record already contains a board resolution authorising that person to institute, verify, sign and present proceedings before tax authorities and appellate fora. If the appellate authority had any doubt about the signatory's competence, it should first have sought clarification rather than reject the appeal outright. The dismissal was therefore quashed, and the matter was remanded for de novo adjudication with prior notice, a personal hearing and a reasoned fresh order dealing with the appellant's submissions. en-us Mon, 24 Mar 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767931 An appeal should not be dismissed solely for want of signature by an authorised signatory where the record already contains a board resolution authorising that person to institute, verify, sign and present proceedings before tax authorities and appellate fora. If the appellate authority had any doubt about the signatory's competence, it should first have sought clarification rather than reject the appeal outright. The dismissal was therefore quashed, and the matter was remanded for de novo adjudication with prior notice, a personal hearing and a reasoned fresh order dealing with the appellant's submissions. Case-Laws GST Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767931