https://www.taxtmi.com/caselaws?id=771240 Where GST rules require notices, certificates and orders to be issued through a digital signature certificate, an intimation in Form GST DRC-01A and a section 73 show cause notice issued without the issuing authority's digital signature are not duly authenticated. That defect vitiates the foundational proceedings, and a consequential order based on such defective notices cannot be sustained. A later signature on the final order does not cure the absence of mandatory digital authentication at the earlier stage. The impugned intimation, notice and order were therefore set aside, with liberty to proceed afresh in accordance with law. en-us Tue, 06 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771240 Where GST rules require notices, certificates and orders to be issued through a digital signature certificate, an intimation in Form GST DRC-01A and a section 73 show cause notice issued without the issuing authority's digital signature are not duly authenticated. That defect vitiates the foundational proceedings, and a consequential order based on such defective notices cannot be sustained. A later signature on the final order does not cure the absence of mandatory digital authentication at the earlier stage. The impugned intimation, notice and order were therefore set aside, with liberty to proceed afresh in accordance with law. Case-Laws GST Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771240