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of <h1>Court Rules Unsigned Order Invalid Under CGST Act; Upholds Need for Signatures and Fair Procedures.</h1> The Andhra Pradesh High Court addressed the validity of an unsigned order under the APGST/CGST Act, 2017, emphasizing procedural requirements and principles of natural justice. The petitioner contested an unsigned order by the Assistant Commissioner (ST) on grounds of enforceability and deviation from the show cause notice. The court examined Sections 160 and 169 of the CGST Act, concluding that an unsigned order is invalid as signatures are crucial for legality. The judgment underscores the necessity of procedural formalities and fair hearing principles, directing a new signed order to be issued, thereby reinforcing the importance of adherence to legal norms.
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