https://www.taxtmi.com/caselaws?id=800625 Chapter XVIII GST notices, orders and DRC summaries may be validly authenticated through DSC-based portal processes even where taxpayer-facing PDFs show no visible physical or digital signature. Electronic authentication through the officer's certificate, protected key, immutable record and hash value satisfies Information Technology Act requirements; Rule 26(3) does not impose a signature requirement on Chapter XVIII communications. Upload on the GST common portal constitutes valid service and starts limitation from the upload date, including communications placed under the Additional Notices and Orders tab after 16 January 2024. Portal communications must carry either a Document Identification Number or a verifiable Reference Number; absence of both invalidates the communication. en-us Wed, 30 Sep 2026 00:00:00 +0530 Wed, 07 Oct 2026 18:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800625 Chapter XVIII GST notices, orders and DRC summaries may be validly authenticated through DSC-based portal processes even where taxpayer-facing PDFs show no visible physical or digital signature. Electronic authentication through the officer's certificate, protected key, immutable record and hash value satisfies Information Technology Act requirements; Rule 26(3) does not impose a signature requirement on Chapter XVIII communications. Upload on the GST common portal constitutes valid service and starts limitation from the upload date, including communications placed under the Additional Notices and Orders tab after 16 January 2024. Portal communications must carry either a Document Identification Number or a verifiable Reference Number; absence of both invalidates the communication. Case-Laws GST Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800625