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2024 (4) TMI 610 - TELANGANA HIGH COURTValidity of assessment order - SCN as also the assessment order have not been signed by the 2nd respondent either digitally or physically as is otherwise required under Rule 26 of the Central Goods and Services Taxes Rules - HELD THAT:- It is relevant to take note of the recent decision of the High Court for the State of Andhra Pradesh in M/S. SRK ENTERPRISES, VERSUS ASSISTANT COMMISSIONER (ST) , BHEEMILI CIRCLE, VISAKHAPATNAM [2023 (12) TMI 156 - ANDHRA PRADESH HIGH COURT] wherein the Hon’ble Division Bench of the Andhra Pradesh High Court had under similar circumstances held we are of the view that Section 160 of CGST Act 2017 is not attracted. An unsigned order cannot be covered under - any mistake, defect or omission therein‖ as used in Section 160. The said expression refers to any mistake, defect or omission in an order with respect to assessment, re-assessment; adjudication etc and which shall not be invalid or deemed to be invalid by such reason, if in substance and effect the assessment, reassessment etc is in conformity with the requirements of the Act or any existing law. Thus, the impugned order in the instant case also set aside, since it is an un-signed document which lose its efficacy in the light of requirement of Rule 26(3) of the CGST Rules 2017 and also under the TGST Act and Rules 2017. The show cause notice as also the impugned order both would not be sustainable and the same deserves to be and is accordingly set aside/quashed. However, the right of the respondents would stand reserved to take appropriate steps strictly in accordance with law governing the field. This Writ Petition stands allowed.
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