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    <title>Unsigned GST Notice and Order Have No Legal Existence - Portal Upload Cannot Replace Authentication</title>
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    <description>Rule 26(3) makes authentication of GST notices and adjudication orders mandatory through the prescribed signature or verification method. Portal upload, reference numbers, electronic generation, and an officer&#039;s authenticated login may evidence system access or transmission, but cannot replace authentication of the statutory document. Complete absence of authentication is a foundational defect: the notice or order is non est, cannot be cured as a minor procedural error, and cannot sustain recovery founded on it.</description>
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    <pubDate>Mon, 21 Sep 2026 08:57:44 +0530</pubDate>
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      <description>Rule 26(3) makes authentication of GST notices and adjudication orders mandatory through the prescribed signature or verification method. Portal upload, reference numbers, electronic generation, and an officer&#039;s authenticated login may evidence system access or transmission, but cannot replace authentication of the statutory document. Complete absence of authentication is a foundational defect: the notice or order is non est, cannot be cured as a minor procedural error, and cannot sustain recovery founded on it.</description>
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      <pubDate>Mon, 21 Sep 2026 08:57:44 +0530</pubDate>
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