https://www.taxtmi.com/caselaws?id=774843 Where the statute, rules and prescribed forms require an act to be done in a particular manner, compliance in that manner is mandatory and other modes are excluded. Applying that principle, the Telangana HC treated the absence of the proper officer's signature on DRC-01 and DRC-07 as a breach of a mandatory procedural requirement. The revenue's explanations in the counter and brief note were held insufficient to displace the statutory mandate. As a result, the unsigned notices rendered the impugned orders vulnerable, and the orders were set aside in favour of the petitioner. en-us Tue, 22 Apr 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774843 Where the statute, rules and prescribed forms require an act to be done in a particular manner, compliance in that manner is mandatory and other modes are excluded. Applying that principle, the Telangana HC treated the absence of the proper officer's signature on DRC-01 and DRC-07 as a breach of a mandatory procedural requirement. The revenue's explanations in the counter and brief note were held insufficient to displace the statutory mandate. As a result, the unsigned notices rendered the impugned orders vulnerable, and the orders were set aside in favour of the petitioner. Case-Laws GST Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774843