https://www.taxtmi.com/caselaws?id=462170 Compliance with Rule 26(3) of the Jharkhand GST Rules, 2017 was treated as mandatory for issuance of show cause notices and summary orders through a digital signature certificate. Because the notice and summary order produced by the petitioner bore neither a manual signature nor a verifiable digital signature, and the respondents did not produce signed versions, the documents were held unauthenticated and invalid. The unsigned notice and summary order were set aside, with liberty to initiate fresh proceedings in accordance with law using proper digital signature authentication. en-us Fri, 21 Mar 2025 00:00:00 +0530 Thu, 29 May 2025 19:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462170 Compliance with Rule 26(3) of the Jharkhand GST Rules, 2017 was treated as mandatory for issuance of show cause notices and summary orders through a digital signature certificate. Because the notice and summary order produced by the petitioner bore neither a manual signature nor a verifiable digital signature, and the respondents did not produce signed versions, the documents were held unauthenticated and invalid. The unsigned notice and summary order were set aside, with liberty to initiate fresh proceedings in accordance with law using proper digital signature authentication. Case-Laws GST Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462170