TaxTMI 
TaxTMI 
2026 (9) TMI 1357
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.... : Mr.Joseph Prabakar For the Respondent(s) : Mr. R. Sethu Prabakaran, Govt. Counsel ORDER Order dated 13.12.2025 is challenged in this writ petition primarily on two grounds. The first ground of challenge is that the detailed order was unsigned. The second ground of challenge is that the show cause notice was issued by the Assistant Commissioner, whereas the adjudication was made by the ....
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.... proposition. 3. In response, Mr.R.Sethu Prabakaran, learned Government Advocate, relies upon Section 160(1) of applicable GST enactments and contends that an adjudication is not invalid merely by reason of a mistake, defect or omission therein. According to him, in the factual context of the DRC-07 being digitally signed, the absence of the signature on the detailed order does not render such ....
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....like which are in substance and effect in conformity with the intents, purposes and requirements of the Act. This leads to the question whether an unsigned order can be said to be in substance and effect in conformity with the statute. 5. Rule 26(3) of applicable GST Rules assumes significance in this context. Said sub-rule reads as under: "26(3) All notices, certificates and orders un....
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....greed position is that the detailed order does not bear either a physical or digital signature. As held by the Rajasthan High Court in Mayur Timber, the primary function of the signature is to fix authorship and consequently accountability. Put differently, in the absence of a signature, whether physical or electronic, it becomes possible for the proper officer concerned to disown the order. In li....