2025 (9) TMI 1811

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....SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE CHALLA GUNARANJAN Counsel for the Petitioner : M/S Indus Law Firm Counsel for the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The petitioner was served with the summary of the assessment order, in FORM GST DRC - 07, dated 18.01.2024, passed by the 2nd respondent, under the Goods and Services ....

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....ssessment 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 10.11.2023, had set aside the impugned assessment order. 5. Anoth....

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.... 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 proceeding. In those circumstances, the delay in approach....