https://www.taxtmi.com/caselaws?id=780774 HC held that unsigned-looking SCNs and orders are authentic where uploaded via the GST portal using the officer's digital key and bearing the officer's name/designation; challenge to their authenticity is untenable absent proof of digital-key misuse. The HC noted issues over reconciliation of GSTR-01 with GSTR-09 and reversal of excess ITC for non-business, exempt supplies and non-compliant suppliers. Petitioner was directed to file an appeal under s.107 CGST by 30 Nov 2025, which shall not be dismissed as time-barred and must be adjudicated on merits. Petition disposed. en-us Fri, 31 Oct 2025 00:00:00 +0530 Wed, 05 Nov 2025 08:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780774 HC held that unsigned-looking SCNs and orders are authentic where uploaded via the GST portal using the officer's digital key and bearing the officer's name/designation; challenge to their authenticity is untenable absent proof of digital-key misuse. The HC noted issues over reconciliation of GSTR-01 with GSTR-09 and reversal of excess ITC for non-business, exempt supplies and non-compliant suppliers. Petitioner was directed to file an appeal under s.107 CGST by 30 Nov 2025, which shall not be dismissed as time-barred and must be adjudicated on merits. Petition disposed. Case-Laws GST Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780774