https://www.taxtmi.com/caselaws?id=799173 Rule 26(3) of the CGST Rules requires electronic GST notices and orders to be both issued electronically and authenticated through a digital signature certificate, e-signature, or another Board-notified mode. Mere portal upload, ARN generation, or an officer's authenticated portal login does not authenticate the contents or attribute the document to the competent officer. Where no notified alternative verification mode exists, absence of authentication is a jurisdictional defect rather than a curable irregularity under Section 160. Unsigned show cause notices and adjudication orders are non est, invalidating consequential recovery action and bank-account attachment; fresh compliant proceedings remain permissible. en-us Tue, 15 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799173 Rule 26(3) of the CGST Rules requires electronic GST notices and orders to be both issued electronically and authenticated through a digital signature certificate, e-signature, or another Board-notified mode. Mere portal upload, ARN generation, or an officer's authenticated portal login does not authenticate the contents or attribute the document to the competent officer. Where no notified alternative verification mode exists, absence of authentication is a jurisdictional defect rather than a curable irregularity under Section 160. Unsigned show cause notices and adjudication orders are non est, invalidating consequential recovery action and bank-account attachment; fresh compliant proceedings remain permissible. Case-Laws GST Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799173