Tag Archives: Spectrum Corporation

Unsigned Detailed GST Adjudication Order Lacks Statutory Validity and Cannot Be Cured by Signed Form DRC-07

By | October 8, 2026

Unsigned Detailed GST Adjudication Order Lacks Statutory Validity and Cannot Be Cured by Signed Form DRC-07 Issue Whether an unsigned detailed GST adjudication order is legally valid under Rule 26(3) read with Section 160(1) of the CGST/TNGST Act, and whether a digital signature on the summary Form GST DRC-07 can cure the defect. Facts The… Read More »