Unsigned Show Cause Notice and Order-in-Original are Jurisdictionally Defective and Legally Invalid Under GST Rules
Unsigned Show Cause Notice and Order-in-Original are Jurisdictionally Defective and Legally Invalid Under GST Rules Issue Whether an unsigned Show Cause Notice (SCN) and Order-in-Original (OIO) uploaded on the GST portal without a physical or digital signature are legally valid and enforceable under Rule 26 of the CGST/RGST Rules, 2017. Facts The petitioner, a real… Read More »