https://www.taxtmi.com/caselaws?id=311080 The AP HC allowed a writ petition challenging the validity of show cause notices and DRC notices issued by tax authorities. The court held that proceedings lacking signatures of concerned officers were invalid. While examining Sections 160 and 169 of the Act, the court found that Section 160's safeguards were inapplicable to the present case, and Section 169, which permits service through common portal, cannot justify dispensing with mandatory signatures. The court set aside the impugned order dated 23-11-2022, DRC-07 notice dated 23-11-2022 for tax periods 2017-18, 2018-19, and 2019-20, along with the show cause notice and DRC-01 notice dated 22-10-2022, all issued by the first respondent and uploaded on the GST common portal. en-us Tue, 14 Feb 2023 00:00:00 +0530 Fri, 18 Jul 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311080 The AP HC allowed a writ petition challenging the validity of show cause notices and DRC notices issued by tax authorities. The court held that proceedings lacking signatures of concerned officers were invalid. While examining Sections 160 and 169 of the Act, the court found that Section 160's safeguards were inapplicable to the present case, and Section 169, which permits service through common portal, cannot justify dispensing with mandatory signatures. The court set aside the impugned order dated 23-11-2022, DRC-07 notice dated 23-11-2022 for tax periods 2017-18, 2018-19, and 2019-20, along with the show cause notice and DRC-01 notice dated 22-10-2022, all issued by the first respondent and uploaded on the GST common portal. Case-Laws GST Tue, 14 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311080