https://www.taxtmi.com/caselaws?id=464358 A GST cancellation notice that was merely system generated and did not identify the issuing authority was held invalid because statutory power must be exercised by an officer, not by the system. A GSTN advisory on digitally signed notices did not cure the defect, as it could not replace the missing name or office of the authority. The consequential cancellation order, being founded on that defective notice, was also unsustainable and was quashed. en-us Tue, 13 May 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464358 A GST cancellation notice that was merely system generated and did not identify the issuing authority was held invalid because statutory power must be exercised by an officer, not by the system. A GSTN advisory on digitally signed notices did not cure the defect, as it could not replace the missing name or office of the authority. The consequential cancellation order, being founded on that defective notice, was also unsustainable and was quashed. Case-Laws GST Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464358