https://www.taxtmi.com/highlights?id=90507 The HC held that the impugned orders were vitiated due to the absence of signatures on the DRC-07 document, which is a statutory requirement. The court emphasized that when a statute prescribes a specific mode of execution, compliance with that mode is mandatory, and any deviation renders the act invalid. The lack of signatures on DRC-01 and DRC-07 could not be overridden by explanations in the counter affidavit or notes. Consequently, the petition challenging the orders was disposed of in favor of the petitioner, affirming that non-compliance with statutory formalities invalidates the impugned orders. en-us Tue, 15 Jul 2025 08:39:09 +0530 Tue, 15 Jul 2025 08:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=90507 The HC held that the impugned orders were vitiated due to the absence of signatures on the DRC-07 document, which is a statutory requirement. The court emphasized that when a statute prescribes a specific mode of execution, compliance with that mode is mandatory, and any deviation renders the act invalid. The lack of signatures on DRC-01 and DRC-07 could not be overridden by explanations in the counter affidavit or notes. Consequently, the petition challenging the orders was disposed of in favor of the petitioner, affirming that non-compliance with statutory formalities invalidates the impugned orders. Highlights GST Tue, 15 Jul 2025 08:39:09 +0530 https://www.taxtmi.com/highlights?id=90507