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TMI Blog2024 (4) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... es case (cited supra), this Court referred to the previous order of the Co-ordinate Bench in the case of A.V. Bhanoji Row vs. Assistant Commissioner (ST) [ 2023 (2) TMI 1224 - ANDHRA PRADESH HIGH COURT] and held that the signatures cannot be dispensed with and the provisions of Section 160 169 of the CGST Act, 2017 would not come to the rescue. Thus, we allow this petition and set aside the procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner submits that the impugned order dated 05.06.2023 is not signed by the authority and consequently, no order in the eyes of law. The same cannot be implemented or given effective to. He submits that the matter is squarely covered by the order passed by this Court in the case of M/s. SRK Enterprises vs. Assistant Commissioner in W.P. No. 29397 of 2023 decided on 10.11.2023. 4. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the submissions advanced and the legal provisions, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laced 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 con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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