9911796707
TMI Blog2024 (2) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... SH, THE UNION OF INDIA [ 2023 (11) TMI 1217 - ANDHRA PRADESH HIGH COURT] , the impugned order is quashed only on the ground that it has not been signed. The authority shall pass fresh orders preferably within the period of four (04) weeks from the date of receipt of a copy of this order, in accordance with law - writ petition stands allowed in part. - HON BLE SRI JUSTICE RAVI NATH TILHARI AND HON BLE SRI JUSTICE HARINATH. N For the petitioner : Sri Bhaskar Reddy Vemireddy, Learned Senior Counsel. For the Respondent : Sri Shreyas Reddy, Learned Government Pleader for Commercial Tax. ORDER: Heard Sri Bhaskar Reddy Vemireddy, learned senior counsel for the petitioner and Sri Shreyas Reddy, learned Government Plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. By the order dated 21.11.2023, the Chief Commissioner State Tax, Andhra Pradesh was directed to issue necessary instructions/directions to all concerned to ensure that the orders are signed manually or digitally, as the case may be, and then to be uploaded. 7. Sri Shreyas Reddy, learned Government Pleader submits that the impugned order was not signed neither manually nor digitally. 8. He further submits that the respondent No. 2 Chief Commissioner of State Tax, Andhra Pradesh, has issued necessary directions, vide CCST s e office File No. REV03- 22021/7/2023-L1 SEC-CCT, dated 15.12.2023, to comply with the order in W.P. No. 30109 of 2023. A copy of the same has been placed before us. In view thereof, filing of the affidavit, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that Section 169 of CGST Act 2017 is also not attracted. Here, the question is of not signing the order and not of its service or mode of service. 9. In the case of A. V. Bhanoji Row vs. Assistant Commissioner (ST) in W.P. No. 2830 of 2023 decided on 14.02.2023, upon which reliance has been placed by learned counsel for the petitioner (Ex. P6), a Co-ordinate Bench of this Court has held that the signatures cannot be dispensed with and the provisions of Sections 160 and 169 of CGST Act would not come to the rescue. 10. Paragraph 6 of A. V. Bhanoji Row (supra) is reproduced as under:- 6. A reading of Section 160 of the Act makes it very much clear and candid that the safeguards contained therein cannot be made applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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