The Rajasthan High Court holds that a GST show cause notice and order bearing neither a digital nor physical signature cannot be sustained — a system-generated reference number is not authentication under Rule 26(3) of the CGST Rules.
The Punjab & Haryana High Court holds the GST common portal was never notified for service of notices or orders under Section 146 — and the Rajasthan High Court, applying that reasoning, condones a 645-day appeal delay.
The Allahabad High Court (Lucknow Bench) holds that a taxpayer who contested a GST show cause notice on merits, and raised a jurisdiction objection only after losing, is barred by the doctrine of election from a writ challenge — and must pursue the statutory appellate remedy instead.