2024 (3) TMI 1390

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..... gous to the Telangana Goods and Services Tax, 2017 - HELD THAT:- Since the order is not pregnant with the signature of the competent authority, the order cannot sustain judicial scrutiny. Other side did not dispute the factum of non-availability of signature on the notice and order. The notice dated 15.11.2021 and order dated 29.12.2023 are set aside - Petition disposed off.
HONOURABLE SRI JUST .....

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..... 12.2023 issued by 1st respondent, the said respondent has not put his signature nor there exists any digital signature. This runs contrary to the statutory mandate engrained in Rule 26(3) of the Central Board of Service Tax Rule 2017 which is analogous to the Telangana Goods and Services Tax, 2017. 3. By placing reliance on the judgment of SRK Enterprises v. Assistant Commissioner (ST) (2023) 13 .....

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