Unsigned adjudication orders and show cause notices raised a validity question requiring Larger Bench consideration.

Unsigned adjudication orders and show cause notices were treated as raising a validity issue, because the Tribunal noted that the impugned documents were received unsigned and only attested by the Superintendent, and prior co-ordinate Bench decisions had viewed similar defects as rendering such orders invalid. The Tribunal did not treat those decisions as creating a rigid rule, however, and held that the question required authoritative determination on a broader preliminary issue. The matter was therefore referred to the Hon'ble President for constitution of a Larger Bench to decide the signature-validity question.

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Issues: Whether an adjudication order and show cause notice issued without the Collector's signature were valid and whether the preliminary issue required consideration by a Larger Bench.

Analysis: The Tribunal noted that the impugned order and the show cause notice were received in unsigned form, attested by the Superintendent, and that similar facts had led co-ordinate Benches to treat such orders as invalid. At the same time, the Tribunal declined to treat those decisions as laying down an inflexible rule and considered that the question raised a larger issue needing authoritative determination.

Outcome: The matter was directed to be placed before the Hon'ble President for constitution of a Larger Bench to decide the preliminary issue.

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