https://www.taxtmi.com/caselaws?id=798130 Rule 26(3) of the CGST Rules requires electronic notices and orders to be authenticated by a digital signature certificate, e-signature, or other notified verification method. Portal generation and a document reference number only identify or track a communication; they do not establish authentication, officer accountability, or application of mind. Unsigned electronic notices and orders therefore cannot sustain consequential demand or recovery proceedings. Placing unauthenticated communications in an additional-notices portal category without effective service may deny the taxpayer the mandatory personal hearing under Section 75(4) of the CGST Act. Breach of natural justice permits writ relief despite an available statutory appeal. Fresh proceedings require duly authenticated notice and an effective hearing. en-us Tue, 11 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798130 Rule 26(3) of the CGST Rules requires electronic notices and orders to be authenticated by a digital signature certificate, e-signature, or other notified verification method. Portal generation and a document reference number only identify or track a communication; they do not establish authentication, officer accountability, or application of mind. Unsigned electronic notices and orders therefore cannot sustain consequential demand or recovery proceedings. Placing unauthenticated communications in an additional-notices portal category without effective service may deny the taxpayer the mandatory personal hearing under Section 75(4) of the CGST Act. Breach of natural justice permits writ relief despite an available statutory appeal. Fresh proceedings require duly authenticated notice and an effective hearing. Case-Laws GST Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798130