2025 (10) TMI 109

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....HUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner: M.V.J.K. Kumar. Counsel for the Respondent(S): GP For Revenue, GP For Commercial Tax ORDER PER HON'BLE SRI JUSTICE T.C.D. SEKHAR The petitioner is a registered dealer under GST Act, 2017, aggrieved by the adjudication order dated 29.03.2023 passed by the 1st respondent levying penalty under Section 122....

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....3. The effect of absence of the signature in summery order in DRC-07 was earlier considered by this Court in the case of A.V. Bhanoji Row Vs. The Assistant Commissioner (ST) 2023 SCC OnLine AP 4464 in WP No.2830 of 2023 decided on 14.02.2023. 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 o....

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.... the issuance of notice under Rule 142(1A) of the GST Rules is mandatory prior to the amendment in October, 2020 and non issuance of such a notice would render the assessment order invalid. In the case on hand, the tax period covers both pre amended and post amended periods, the respondent authorities are bound to follow the procedure contemplated under Rule 142(1A). Admittedly, in the present cas....