2026 (5) TMI 704

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....der for Commercial Tax appearing for the respondents. 2. The petitioner herein has approached this Court, challenging the order, passed by the respondent authorities, dated 08.12.2023 on the ground that the said order does not contain the signature of the assessing officer. 3. The effect of the absence of the signature, on an assessment order was earlier considered by this Court, in the case of A.V. Bhanoji Row Vs. The Assistant Commissioner (ST), in W.P.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 of the Central Goods and Service Tax Act, 2017, would not rectify such a defect. Followi....

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....adesh and Another, in Writ Tax No.2707 of 2025, had held that uploading the orders in the portal, mentioned by the GST Authorities, would not be sufficient service of the orders on the registered person. This Court has taken a contrary view in W.P.No.5397 of 2026. 9. However, the fact remains that a very large number of registered persons have approached this Court with the contention that they were unable to access the portal either on account of their ignorance or on account of the fact that the persons, authorized by them, to act on their behalf, are not informing them of such order. In the normal course, this Court would not accept such a contention as neither ignorance of law nor the inability to access the portal, could have been a....