fact of
initiation of Suo Motu Proceeding based upon a
plain unsigned document under
Page 35 of 90
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Ext.5....Department Witness ... fact of initiation of Suo Motu
Proceeding based upon a plain unsigned document under Ext.5.
According to him, if there is no such guidelines
file. In original documents, signatures are there. The
receipt/document purported to be in the name of Yogesh Mittal is
unsigned document. No signature
Rules and
therefore, the same cannot be said to be
unsigned document as the orders and show
cause notices are duly uploaded ... issuing officer. The validity
of the document in question
vis-a-vis who and for what
purpose these documents have
been issued can also
opinion that the impugned order in the instant case being an
unsigned document lost its efficacy under the GST Act and the
GST Rules. Thus ... difficulty in accepting the argument of
Sri Swaroop Oorilla that unsigned document will not be hit by
Rule 26 (3) of the GST Rules
opinion that the impugned order in the instant case being an
unsigned document lost its efficacy under the GST Act and the
GST Rules. Thus ... difficulty in accepting the argument of
Sri Swaroop Oorilla that unsigned document will not be hit by
Rule 26 (3) of the GST Rules
opinion that the impugned order in the instant case being an
unsigned document lost its efficacy under the GST Act and the
GST Rules. Thus ... difficulty in accepting the argument of
Sri Swaroop Oorilla that unsigned document will not be hit by
Rule 26 (3) of the GST Rules
opinion that the impugned order in the instant case being an
unsigned document lost its efficacy under the GST Act and the
GST Rules. Thus ... difficulty in accepting the argument of
Sri Swaroop Oorilla that unsigned document will not be hit by
Rule 26 (3) of the GST Rules
opinion that the impugned order in the instant case being an
unsigned document lost its efficacy under the GST Act and the
GST Rules. Thus ... difficulty in accepting the argument of
Sri Swaroop Oorilla that unsigned document will not be hit by
Rule 26 (3) of the GST Rules
opinion that the impugned order in the instant case being an
unsigned document lost its efficacy under the GST Act and the
GST Rules. Thus ... difficulty in accepting the argument of
Sri Swaroop Oorilla that unsigned document will not be hit by
Rule 26 (3) of the GST Rules
opinion that the impugned order in the instant case being an
unsigned document lost its efficacy under the GST Act and the
GST Rules. Thus ... difficulty in accepting the argument of
Sri Swaroop Oorilla that unsigned document will not be hit by
Rule 26 (3) of the GST Rules
