2024 (2) TMI 175

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.... The challenge in this writ petition under Article 226 of the Constitution of India is to the impugned order in FORM GST 07 dated 04.08.2023 vide DIN No. MA3708230062617 3. While challenging the said order, learned senior counsel appearing through virtual mode submits that the order has not been signed and without signature there can be no order in the eyes of law. Such an order cannot be given effect to. He placed reliance in the judgments of coordinate bench of this Court in W.P. No. 29397 of 2023 decided on 10.11.2023 and W.P. No. 30109 of 2023 decided on 21.11.2023, in which it has been held that the provisions of Section 160 and 169 of Goods and Services Tax Act, 2017 (GST Act, 2017) are not attracted and in the guise of those legal p....

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....ed 05.01.2024, is dispensed with. 9. It is apt to reproduce para Nos. 5 to 9 of the judgment in W.P. No. 30109 of 2023, as under: "5. In M/s. SRK Enterprises' case (cited supra), this Court referred to the previous order of the Co-ordinate Bench in the case of A.V. Bhanoji Row vs. Assistant Commissioner (ST) in W.P. No. 2830 of 2023 decided on 14.02.2023 and held that the signatures cannot be dispensed with and the provisions of Section 160 & 169 of the CGST Act, 2017 would not come to the rescue. This Court held that: "7. On consideration of the submissions advanced and the legal provisions, we are of the view that Section 160 of CGST Act 2017 is not attracted. An unsigned order cannot be covered under "any mistake, defect or omissio....

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....he Act, which deals with the service of notice, enables the department to make available any decision, order, Summons, Notice or other communication in the common portal. In the guise of the same, the signatures cannot be dispensed with. In the considered opinion of this court, the aforesaid provisions of law would not come to the rescue of the respondent herein, for justifying the impugned action." 6. In view of the aforesaid, we allow this petition and set aside the proceedings/order issued by respondent No. 1 dated 25.09.2023. The respondent authorities to pass fresh orders in accordance with law, expeditiously. 7. We observe that this is not the first case in which the order is not signed by the concerned authority but uploaded. T....