An unsigned Order is not a valid Order

M/s. SRS Traders Versus The Assistant Commissioner ST and others [Andhra Pradesh High Court]

Facts: Learned counsel 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.

Held: In M/s. SRK Enterprises’ 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 proceedings/order issued by respondent No. 1 dated 05.06.2023. The respondent authorities to pass fresh orders in accordance with law, expeditiously.

The Writ Petition stands allowed in part in the aforesaid terms.