A wide variety of higher-order symmetry-protected topological phases (HOSPT) with gapless corners or hinges have been proposed as descendants of topological crystalline insulators protected by spatial symmetry. In this work, we address a new class of higher-order topological states that do not require crystalline symmetries but instead rely on subsystem symmetry for protection. We propose several strongly interacting models with gapless hinges or corners based on a decorated hinge-wall condensate picture. The hinge-wall, which appears as the defect configuration of a Z
2 paramagnet, is decorated with a lower-dimensional SPT state. Such a unique hinge-wall decoration structure leads to gapped surfaces separated by gapless hinges. The non-trivial nature of the hinge modes can be captured by a
1
+
1
D conformal field theory with a Wess–Zumino–Witten term. Moreover, we establish a no-go theorem to demonstrate the ungappable nature of the hinges by making a connection between the generalized Lieb–Schultz–Mattis theorem and the boundary anomaly of the HOSPT state. This universal correspondence engenders a comprehensive criterion to determine the existence of HOSPT under certain symmetries, regardless of the microscopic Hamiltonian.