2026 (6) TMI 685

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....STICE 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 DRC-07, dated 06.09.2025, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"] for the period from 01.04.2019 to ....

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....ions 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. Another Division Bench of this Court by its Judgment, dated 19.03.....

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....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 approaching this Court would not be a relevant factor. 8. Ac....