2025 (9) TMI 1522

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.... Sri Justice R Raghunandan Rao And Honourable Sri Justice Challa Gunaranjan For the Petitioner : Pasupuleti Venkata Prasad For the Respondent(S) : GP For Commercial Tax ORDER: PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO The petitioner was served with the impugned summary order, in Form DRC-07, vide Reference No.ZD371223016163V, dated 23.12.2023, passed by the 1st respondent, under th....

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.....02.2023. A Division Bench of this Court, had held that the signature, on the assessment order, cannot be dispensed with and that the provisions of Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would not rectify such a defect. Following this Judgment, another Division Bench of this Court, in the case of M/s. SRK Enterprises Vs. Assistant Commissioner, in W.P.No.29397 of 2023, ....

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...., Rule 26(3) of the CGST Rules, 2017 stipulates that service of notice or orders, without signature, would not amount to service at all. The Hon'ble High Court of Madras in T.V.L. Deepa Traders vs. The Deputy Commissioner (W.P.No.19277 of 2024, dated 13.08.2024) had held the same view. Consequently, there is no service of the impugned order even as of today, on account of the absence of signature ....