https://www.taxtmi.com/caselaws?id=799331 Rule 26(3) requires GST adjudication orders issued electronically to bear a digital signature certificate, e-signature, or another notified verification mode, establishing authorship and accountability. Absence of a physical or electronic signature on the detailed adjudication order is a substantive failure, not a curable mistake, defect or omission. A signed DRC-07 cannot validate or cure the unsigned detailed order; the unsigned order is invalid. en-us Fri, 11 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799331 Rule 26(3) requires GST adjudication orders issued electronically to bear a digital signature certificate, e-signature, or another notified verification mode, establishing authorship and accountability. Absence of a physical or electronic signature on the detailed adjudication order is a substantive failure, not a curable mistake, defect or omission. A signed DRC-07 cannot validate or cure the unsigned detailed order; the unsigned order is invalid. Case-Laws GST Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799331