9911796707
TMI Blog2024 (12) TMI 1512X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 29-11-2024 - WP(C) Nos. 20656/2024, 22886/2024, 25526/2024, 26672/2024, 26855/2024, 27724/2024, 29264/2024, 29918/2024 - - - GST - Validity of unsigned order u/s 73 of the CGST/SGST Acts - whether orders issued under Section 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer passing the order in order to treat the order to be a valid order for the purposes of the CGST/SGST Acts? - HELD THAT:- The issue appears to be covered in favour of the petitioners in these writ petitions by the recent Division Bench judgment of the Telangana High Court in Silver Oak Villas LLP V. Assistant Commissioner (ST), Begunpet Division Hyderabad [ 2024 (4) TMI 367 - TELANGANA HIGH COURT] , where the Court held that ' Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Telangana High Court in Silver Oak Villas LLP V. Assistant Commissioner (ST), Begunpet Division Hyderabad [(2024) 17 Centax 442 (Telangana)], where the Court held as follows:- 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/SRK Enterprises V. Asstt. Commissioner (ST) [2023] 157 taxmann.com 93/[2024] 102 GST 450 (82) G.S.T.L. 142/(2023) 13 Centax 60 (AP) and stood decided on 10.11.2023 , wherein the Hon ble Division Bench of the Andhra Pradesh High Court had under similar circumstances in paragraph Nos.7 to 12 held as under: 7. On consideration of the submissions advanced and the legal provisions, we are of the view that Section 160 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained 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 are not entering into the merits of the second ground, leaving it open to the concerned authority to consider, if the ground as in the impugned order, is dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 [2023 (78) G.S.T.L. 232(Del.) = (2023) 7 Centax 174 (Del.)], wherein in paragraph Nos.14 to 17 the High Court of Delhi has held as under: Concededly, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses to upload fresh orders by affixing digital signatures or by serving a copy of the order after affixing manual signature. Since it is possible that in several of the cases, there may have been a change of officer, who passed the original order, I make it clear that, fresh orders shall be passed by the competent officer presently in office, after affording a fresh opportunity of hearing to the petitioners in these cases. It is made clear that none of the orders directed to be issued in the terms of this judgment shall be questioned on the ground that they are issued beyond the period of limitation and it will be deemed for all purposes that the fresh orders will relate back to the date on which the original orders (which have been set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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