https://www.taxtmi.com/caselaws?id=799074 Electronically authenticated GST adjudication orders operate as composite orders where a digitally signed portal order expressly incorporates an attached speaking annexure; authentication extends to the incorporated annexure. Section 161 permits correction of an apparent inconsistency between a portal recital and the incorporated determination where the corrigendum does not reopen merits, introduce fresh reasons, enlarge the original demand, or adversely alter the taxpayer's position requiring a further hearing. Adjudication summaries in FORM GST DRC-07 and rectification summaries in FORM GST DRC-08 remain mandatory for enforcement and statutory appeal. The substantive merits of the disputed input-tax-credit demand and any surviving limitation issue remain for appellate adjudication. en-us Tue, 08 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799074 Electronically authenticated GST adjudication orders operate as composite orders where a digitally signed portal order expressly incorporates an attached speaking annexure; authentication extends to the incorporated annexure. Section 161 permits correction of an apparent inconsistency between a portal recital and the incorporated determination where the corrigendum does not reopen merits, introduce fresh reasons, enlarge the original demand, or adversely alter the taxpayer's position requiring a further hearing. Adjudication summaries in FORM GST DRC-07 and rectification summaries in FORM GST DRC-08 remain mandatory for enforcement and statutory appeal. The substantive merits of the disputed input-tax-credit demand and any surviving limitation issue remain for appellate adjudication. Case-Laws GST Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799074