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2024 (4) TMI 894 - ANDHRA PRADESH HIGH COURTValidity Of order passed without signed by the authority - Principles of natural justice - Avoidable mistake - Scope of Section 160 of GST - HELD THAT:- 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.
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