2024 (4) TMI 894

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....ent : GP For Commercial Tax, G. Arun Showri (Central Govt. Counsel) ORDER (PER HON'BLE SRI JUSTICE RAVI NATH TILHARI) Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner and learned Government Pleader for Commercial Taxes for respondent Nos. 1 and 2 and Sri G. Arun Showri, learned counsel for respondent No. 3. 2. With the consent of learned counsel for the parties, this w....

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....ax Act, 2017 (for short 'the CGST Act, 2017'). 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 no....

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....rity competent to pass the order, would, in our view, not cure the defect which goes to the very root of the matter i.e. validity of the order. 8. We are of the further view that Section 169 of CGST Act 2017 is also not attracted. Here, the question is of not signing the order and not of its service or mode of service. 9. In the case of A. V. Bhanoji Row vs. Assistant Commissione....