9911796707
TMI Blog2024 (6) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax Act, 2017 - HELD THAT:- In M/S. SRK ENTERPRISES, VERSUS ASSISTANT COMMISSIONER (ST) , BHEEMILI CIRCLE, VISAKHAPATNAM [ 2023 (12) TMI 156 - ANDHRA PRADESH HIGH COURT] , this Court referred to the previous order of the Co-ordinate Bench in the case of AV BHANOJI ROW VERSUS ASSISTANT COMMISSIONER ST VISAKHAPATNAM [ 2023 (2) TMI 1224 - ANDHRA PRADESH HIGH COURT] and held that the signatu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r for Commercial Tax. 2. With the consent of both the parties, this writ petition is decided at this stage. 3. Learned counsel for the petitioner submits that the impugned order dated 10.11.2020 is not signed by the authority and consequently, no order in the eyes of law. The same cannot be implemented or given effect to. He submits that the matter is squarely covered by the order passed by this C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of Section 160 169 of the CGST Act, 2017 would not come to the rescue. This Court held that: 7. On consideration 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, defec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w 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 un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings/order issued by respondent No.1 dated 10.11.2020. The respondent authorities shall pass fresh orders in accordance with law, expeditiously and preferably within a period of three (03) weeks from the date of receipt of a copy of the order. 8. The Writ Petition stands allowed in part in the aforesaid terms. No orders as to costs. As a sequel thereto, miscellaneous petitions, if any pend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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