https://www.taxtmi.com/caselaws?id=779364 HC held that electronically issued show-cause notice (Form GST DRC-01) and assessment summary (Form GST DRC-07) must be digitally signed, but the presence of an RFN suffices to indicate a digital signature, negating the petitioner's objection to absence of signatures. However, a single composite assessment/order covering multiple tax periods is impermissible; the impugned composite order and summaries were set aside. The matter was remanded to the authority to pass separate orders for each assessment year and to afford the registered person fresh opportunity of hearing in accordance with law. en-us Fri, 26 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779364 HC held that electronically issued show-cause notice (Form GST DRC-01) and assessment summary (Form GST DRC-07) must be digitally signed, but the presence of an RFN suffices to indicate a digital signature, negating the petitioner's objection to absence of signatures. However, a single composite assessment/order covering multiple tax periods is impermissible; the impugned composite order and summaries were set aside. The matter was remanded to the authority to pass separate orders for each assessment year and to afford the registered person fresh opportunity of hearing in accordance with law. Case-Laws GST Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779364