https://www.taxtmi.com/highlights?id=104966 Rule 26(3) makes electronic issuance and prescribed authentication cumulative requirements for GST notices, certificates and orders. A digital signature, e-signature or other notified verification mode attributes the instrument to the authorised officer and evidences accountability; portal upload, system-generated reference numbers, DRC summaries and DIN do not substitute for authentication. An unsigned notice or order lacks legal validity, cannot support consequential recovery, and is not ordinarily cured by the saving provision for minor defects. Service through the common portal concerns communication, not the prior validity of the instrument. DRC-01 cannot replace a statutory show-cause notice, while DRC-07 supports recovery only where founded on a valid order. Hearing requirements and effective service remain separate procedural safeguards. en-us Wed, 14 Oct 2026 06:43:37 +0530 Wed, 14 Oct 2026 06:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104966 Rule 26(3) makes electronic issuance and prescribed authentication cumulative requirements for GST notices, certificates and orders. A digital signature, e-signature or other notified verification mode attributes the instrument to the authorised officer and evidences accountability; portal upload, system-generated reference numbers, DRC summaries and DIN do not substitute for authentication. An unsigned notice or order lacks legal validity, cannot support consequential recovery, and is not ordinarily cured by the saving provision for minor defects. Service through the common portal concerns communication, not the prior validity of the instrument. DRC-01 cannot replace a statutory show-cause notice, while DRC-07 supports recovery only where founded on a valid order. Hearing requirements and effective service remain separate procedural safeguards. Highlights GST Wed, 14 Oct 2026 06:43:37 +0530 https://www.taxtmi.com/highlights?id=104966