2026 (7) TMI 1909

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....>WRIT PETITION NO. 10393/2025 - -<br>GST<br>THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR For the Appellant : Shaik Jeelani Basha For the Respondent(s): Kunuku Durga Prasad (Standing Counsel For CBIC) ORDER The Court made the following order: (per Hon'ble Sri Justice R Raghunandan Rao) The petitioner was served with a Summary of the orde....

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....30 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. Following this Judgment, another Division Bench of this Court, in the case of M/s. SRK Enterprises Vs. Assistant Commissioner, ....

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....on has been filed with delay. However, Rule 26(3) of the CGST Rules, 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, o....