https://www.taxtmi.com/caselaws?id=790072 An adjudication order under the CGST Act was challenged on jurisdictional grounds because it was digitally signed and issued by a Commercial Tax Officer rather than the competent Deputy Commissioner. The HC treated the digital signature as primary evidence of the authority that passed the order and rejected the explanation that the Deputy Commissioner had made the decision while the order was uploaded through another officer's portal. On that basis, the Court accepted the jurisdictional objection, set aside the impugned order, and remitted the matter to the Deputy Commissioner for fresh adjudication after hearing the taxpayer. en-us Wed, 11 Mar 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790072 An adjudication order under the CGST Act was challenged on jurisdictional grounds because it was digitally signed and issued by a Commercial Tax Officer rather than the competent Deputy Commissioner. The HC treated the digital signature as primary evidence of the authority that passed the order and rejected the explanation that the Deputy Commissioner had made the decision while the order was uploaded through another officer's portal. On that basis, the Court accepted the jurisdictional objection, set aside the impugned order, and remitted the matter to the Deputy Commissioner for fresh adjudication after hearing the taxpayer. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790072