https://www.taxtmi.com/caselaws?id=770633 Under the CGST regime, a show cause notice and a cancellation order were considered invalid where they did not bear the proper officer's signature, name or designation. The record showed only a digital endorsement by the GST network and no enabling provision was identified under the CGST Act, 2017 or the rules to treat such unsigned documents as valid. Relying on its earlier view that a valid document must contain the officer's signature, name and designation, the Telangana HC set aside the notice and cancellation order, while leaving liberty to proceed afresh in accordance with law. en-us Tue, 08 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770633 Under the CGST regime, a show cause notice and a cancellation order were considered invalid where they did not bear the proper officer's signature, name or designation. The record showed only a digital endorsement by the GST network and no enabling provision was identified under the CGST Act, 2017 or the rules to treat such unsigned documents as valid. Relying on its earlier view that a valid document must contain the officer's signature, name and designation, the Telangana HC set aside the notice and cancellation order, while leaving liberty to proceed afresh in accordance with law. Case-Laws GST Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770633