2026 (5) TMI 1650

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....26<br>Writ Petition No. 13305/2026 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : V Siddharth Reddy Counsel for the Respondent(S) : Gp For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The petitioner herein was assessed to tax, under the GST Act, for the period 2024-25, by way of an order, dated ....

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....including the ground that the said proceedings did not contain the signature of the assessing officer. 5. Learned Government Pleader for Commercial Taxes, on instructions, submits that there is no signature of the assessing officer, on the impugned assessment order. 6. The effect of the absence of the signature, on an assessment order was earlier considered by this Court, in the case of A.V.....

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....e signature of the assessing officer, on the assessment order, would render the assessment order invalid and set aside the said order. 8. Following the aforesaid Judgments, the impugned summary of the assessment order would have to be set aside, on account of the absence of the signature of the assessing officer, on the impugned assessment order. 9. This Court is also cogent of the fact that....

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.....03.2026. 11. For all the aforesaid reasons, the impugned order, dated 20.11.2025 is set aside on the ground that the said order does not bear a proper signature and the matter is remanded back to the 1st respondent for passing fresh orders of assessment, after due notice to the petitioner. The period from the date of the impugned summary of the assessment order, till the date of receipt of thi....