Article on unsigning computerised bills

Few years back I had read a very good and informative article on this forum about how it is wrong issuing unsigned bills only because it is computerised bills, the provisions of Information Technology Act in this regard, the consequences etc.

I am trying to locate that article again but unable to find it. Can somebody please help me find it? If the author of that article (I don't remember the name) is reading this message then please help.
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Summary: Under GST rules, invoices can be issued without a signature if they comply with the IT Act as electronic records. However, because "computer-generated" labels alone often fail to meet IT Act security standards, using a Digital Signature (DSC) is the recommended best practice to ensure audit readiness, prevent fraud, and guarantee the document's legal validity.

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