2023 (11) TMI 1217

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..... be dispensed with and the provisions of Section 160 169 of the CGST Act, 2017 would not come to the rescue. This is not the first case in which the order is not signed by the concerned authority but uploaded. The challenge to such kinds of order has been upheld. This defect and consequently passing fresh orders, delays the proceedings in tax matters. Also unnecessarily burdens this Court. Petition allowed.
HON'BLE SRI JUSTICE RAVI NATH TILHARI AND HON'BLE SRI JUSTICE A.V.RAVINDRA BABU For the Appellant : SRINIVASA RAO KUDUPUDI For the Respondent : GP FOR COMMERCIAL TAX ORDER: (PER HON'BLE SRI JUSTICE RAVI NATH TILHARI) Heard Sri Srinivasa Rao Kudupudi, learned counsel for the petitioner and learned Government Pleader for Commercial .....

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..... d. 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, re-assessment etc is in conformity with the requirements of the Act or any existing law. These would not cover omission to sign the order. Unsigned order is no order in the eyes of law. Merely uploading of the unsigned order, may be by the Authority competent to pass the order, would, in our view, not cure the defect which goes to the very root of the matter i.e. validity of the order. .....

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..... the order is not signed by the concerned authority but uploaded. The challenge to such kinds of order has been upheld. This defect and consequently passing fresh orders, delays the proceedings in tax matters. Also unnecessarily burdens this Court. 8. We therefore issue direction to the Chief Commissioner of the State Tax, Andhra Pradesh, to issue necessary instructions/directions to all concerned to ensure that the orders should be signed manually or digitally as the case may be and then to upload the same. 9. The Writ Petition stands allowed in part in the aforesaid terms. 10. Let the copy of this order be given to the learned Government Pleader for Commercial Tax for due communication to the Chief Commissioner of State Tax, Andhra Prad .....

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