9911796707
TMI Blog2023 (2) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax Act,2017. 3. Challenge in the present Writ Petition is to the order of the 1st respondent, dated 23-11-2022 under Section 74(9) of Goods and Service Tax Act (for short 'the act') read with 142(5) of the GST Rules 2017 and DRC-07, notice dated 23-11-2022, for the tax period 2017-18, 2018-19 and 2019-20, as well as the show cause notice dated 22-10-2022 and DRC-01 notice dated 02-10-2022 issued by the 1st respondent and uploaded in the GST common portal. 4. The essence of the case of the petitioner, in the present Writ Petition is, since the impugned proceedings do not contain the signature of the officers concerned, the same are required to be treated as void and in-operative. 5. Sri T.C.D.Shekar, learned Government Pleader, seeks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he earlier proceedings commenced, continued or finalized pursuant to such notice, order or communication. Section 169 of the Goods and Service Tax Act, 2017: (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely: - (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorized representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of Section 160 of the Act makes it very much clear and candid that the safeguards contained therein cannot be made applicable for the contingency in the present case. Section 169 of the Act, which deals with the service of notice, enables the department to make available any decision, order, Summons, Notice or other communication in the common portal. In the guise of the same, the signatures cannot be dispensed with. In the considered opinion of this court, the aforesaid provisions of law would not come to the rescue of the respondent herein, for justifying the impugned action. 7. For the aforesaid reasons, this Writ Petition is allowed, setting aside the impugned order of the 1st Respondent, dated 23-11-2022 and the DRC-07 notice, date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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