9911796707
TMI Blog2024 (4) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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. Accordingly, this Writ Petition stands allowed. No order as to costs. Consequently, miscellaneous petitions pending, if any, shall stand closed. - THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE N. TUKARAMJI For the Appellant : M NAGA DEEPAK For the Respondent : Advocate - Special Govt Pleader for State Tax, DOMINIC FERNANDES, GADI PRAVEEN KUMAR Dy. SOLICITOR GEN. OF INDIA, A KRANTI KUMA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been signed by the 1st respondent either digitally or physically as is otherwise required under Rule 26 of the Central Goods and Services Taxes Rules (for short CGST ). 4. The learned counsel for the Department submits that he has not received any satisfactory instructions from the Department as to why the show cause notice as also the order of assessment have not been signed by the 1st respondent while issuing the same either digitally or physically. 5. It is at this juncture relevant to take note of the recent decision of the High Court for the State of Andhra Pradesh in W.P. No. 29397 of 2023 and stood decided on 10.11.2023, wherein the Hon ble Division Bench of the Andhra Pradesh High Court had under similar circumstances in paragr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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. 11. The writ petition deserves to be allowed on the first ground itself. 12. Consequently, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent 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, 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 22-10-2022 issued by the 1st Respondent and uploaded in the GST common portal. However, this order will not preclude the respondents from proceeding in accordance with law, in the light of the observations made Supra. There shall be no order as to costs. 7. There was yet another view from the Bombay High Court in W.P.No. 9331 of 2022, decided on 21.09.2022, wherein under similar circumstances the B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppealed against, which is the Order for Cancellation of Registration dated 14 November 2019, is not signed by the Respondent No. 4 who has issued the order. The said order is merely uploaded on the GST Portal without any signature. The signature was affixed for the first time only on 19 May 2021 when Petitioner had to get an attestation from Respondent No. 4 for the purposes of filing appeal. This attestation was required precisely because the Order for Cancellation of Registration dated 14 November 2019 was not signed. 7. Rule 26(3) of the Central Goods and Services Tax Rules, 2017 and the parimateria Maharashtra Goods and Services Tax Rules, 2017 requires orders issued under Chapter III of the rules to be authenticated by a digital signat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent has to be accepted, then the Rules which prescribe specifically that digital signature has to be put will be rendered redundant. In our view, unless digital signature is put by the issuing authority that order will have no effect in the eyes of law. 8. Yet another matter came up before the High Court of Delhi in W.P. No. 2872 of 2023, which stood decided on 03.02.2023, wherein in paragraph Nos. 14 to 17 the High Court of Delhi has held as under: Concededly, the impugned order cannot be sustained as it is unsigned. This issue is covered by the decision of a coordinate Bench of this Court in Railsys Engineers Private Limited Anr. V. The Additional Commissioner of Central Goods and Services Tax (Appeals-II) Anr. W.P.(C) 4712/2022, decided ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
