2024 (4) TMI 412

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....sel for CBIC ORDER PER HON'BLE SP, J. Heard Sri Md. Shabaz, learned counsel for the petitioner. Special Government Pleader for State Tax appeared for respondent Nos.1 to 4; Sri Dominic Fernandes, Senior Standing Counsel for CBIC appeared for respondent No.6; and Sri Gadi Praveen Kumar, Deputy Solicitor General of India appeared for respondent No.5. 2. The singular question raised before us is ....

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....s LLP v. The Assistant Commissioner [W.P.No.6671 of 2024 decided on 14.03.2024], learned counsel for the petitioner submits that the singular point involved is no more res integra. Since the order is not pregnant with the signature of the competent authority, the order cannot sustain judicial scrutiny. Other side did not dispute the factum of non-availability of signature on the notice and order. ....