{"id":72034,"date":"2025-07-15T08:39:09","date_gmt":"2025-07-15T03:09:09","guid":{"rendered":""},"modified":"2025-07-15T08:39:09","modified_gmt":"2025-07-15T03:09:09","slug":"orders-invalidated-due-to-missing-signatures-on-drc-07-mandatory-under-statutory-execution-rules","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72034","title":{"rendered":"Orders invalidated due to missing signatures on DRC-07, mandatory under statutory execution rules"},"content":{"rendered":"<p>Orders invalidated due to missing signatures on DRC-07, mandatory under statutory execution rules<br \/>Case-Laws<br \/>GST<br \/>The HC held that the impugned orders were vitiated due to the absence of signatures on the DRC-07 document, which is a statutory requirement. The court emphasized that when a statute prescribes a specific mode of execution, compliance with that mode is mandatory, and any deviation renders the act invalid. The lack of signatures on DRC-01 and DRC-07 could not be overridden by e<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90507\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Orders invalidated due to missing signatures on DRC-07, mandatory under statutory execution rulesCase-LawsGSTThe HC held that the impugned orders were vitiated due to the absence of signatures on the DRC-07 document, which is a statutory requirement. The <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72034","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72034","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72034"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72034\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72034"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72034"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}