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    <description>A challenge concerning the absence of a digital signature in the Form GST DRC-07 summary and the related show-cause process was not adjudicated on merits; the writ petition was disposed of with liberty to pursue the statutory appeal. The petitioner was permitted to file the appeal within two weeks, together with the statutory pre-deposit and an application for condonation of delay, and the Appellate Authority was directed to consider the appeal in accordance with law while taking into account that the petitioner had been pursuing the writ remedy.</description>
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      <description>A challenge concerning the absence of a digital signature in the Form GST DRC-07 summary and the related show-cause process was not adjudicated on merits; the writ petition was disposed of with liberty to pursue the statutory appeal. The petitioner was permitted to file the appeal within two weeks, together with the statutory pre-deposit and an application for condonation of delay, and the Appellate Authority was directed to consider the appeal in accordance with law while taking into account that the petitioner had been pursuing the writ remedy.</description>
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