HC Set Aside Unsigned Order Uploaded on Portal and Directed Department To Pass Fresh Order
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- Last Updated on 7 December, 2023
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Case Details: SRK Enterprises v. Assistant Commissioner (ST) - [2023] 157 taxmann.com 93 (Andhra Pradesh)
Judiciary and Counsel Details
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- Ravi Nath Tilhari & A.V. Ravindra Babu, JJ.
- Karthik Ramana Puttamreddy for the Petitioner.
- T.C.D. Sekhar for the Respondent.
Facts of the Case
In the present case, the assessee had filed writ petition and challenged the adjudication order on ground that it was unsigned. It was also contended that the ground on which order was passed was different from one mentioned in show cause notice. However, the GST Authority contended that order was valid because it was uploaded on common portal, which could only be done by competent authority.
High Court Held
The Honorable High Court noted that the unsigned order could not be covered under any mistake, defect or omission therein as used in Section 160 of CGST Act, 2017. Moreover, Section 169 of CGST Act, 2017, which deals with service of orders would not apply because the issue in this case was not service of order but of signature and validity of order itself.
Therefore, the Court held that the order was invalid because it was unsigned and petition was liable to be allowed on ground that order did not contain signatures. Thus, the impugned order was set aside with direction to revenue authority to pass fresh order in accordance with law.
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