CMP.No.15214 of 2025 and C.M.A.SR.No.93851 of 2025 Dr.ANITA SUMANTH,J. and N.SENTHILKUMAR,J. (Order of the Court was made by Dr.ANITA SUMANTH.,J.) Dispensed with for the present. 2. Registry is directed to number the Civil Miscellaneous Appeal, if it is otherwise in order, and list the same for admission. 3. Mr.Rajendran Raghavan, learned Senior Counsel who accepts notice for the respondent says that his name may be printed for the respondent in the Civil Miscellaneous Appeal when is listed for admission. 4. He will explain as to the manner by which orders of Advance Ruling Authority are issued, as it is the specific case of the petitioner that the order was not served physically but has only uploaded and sent by e-mail, in which case, there ought to have been a validated digital signature. [A.S.M.,J] [N.S.,J] 30.07.2025 sl https://www.mhc.tn.gov.in/judis