2026 (5) TMI 240

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....E SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Shaik Jeelani Basha Counsel for the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The petitioner was served with an assessment order in Form GST DRC07, dated 04.05.2023, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"], for the tax period 2020-21....

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....sion 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, decided on 10.11....

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....and Customs (herein referred to as "C.B.I.C."), had held that an order, which does not contain a DIN number would be invalid. 7. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa [2024 (88) G.S.T.L. 179 (A.P.)] on the basis of the circular, dated 23.12.2019, bearing No.128/47/2019-GST, issued by the C.B.I.C., had held tha....

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....ules, 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 on the impugned proceedin....