Unsigned GST DRC forms challenge may be pursued through statutory appeal, subject to pre-deposit and delay condonation consideration.

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....Challenges were raised to GST adjudication proceedings on the ground that Form GST DRC-01, its attachment, and the order summary in Form GST DRC-07 lacked signatures. The High Court did not examine the merits of those objections. At the petitioner's request, it disposed of the writ petition with liberty to pursue the statutory appeal after making the required pre-deposit and filing an application for condonation of delay. The appellate authority may consider the delay application and, if satisfied, decide the appeal on merits in accordance with law.....