2024 (6) TMI 230

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.... GP FOR COMMERCIAL TAX ORDER ( Per Hon'ble Sri Justice Ravi Nath Tilhari ) Heard Sri Srinivasa Rao Kudupudi, learned counsel representing learned counsel for the petitioner and Sri S.A.V.Sai Kumar, learned Assistant Government Pleader for Commercial Tax. 2. With the consent of both the parties, this writ petition is decided at this stage. 3. Learned counsel for the petitioner submits that the....

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....), 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....

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....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 Commissioner (ST) in W.P.No.2830 of 2023 decided on 14.02.2023, upon which reliance has been placed by learned counsel for the pet....