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TMI Blog2023 (12) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... or the respondent Nos. 1 and 2. 2. With the consent of the parties counsels, the petition is being decided finally at this stage. 3. While challenging the impugned order dated 28.03.2023 passed under Section 73(9) of the APGST/CGST Act, 2017 passed by the Assistant Commissioner (ST), Bheemili, Visakhapatnam, I Division, learned counsel for the petitioner raised two grounds. 1) that the impugned order is unsigned and is no order in the eyes of law which cannot be enforced. 2) that the order has been passed on the ground that upon verification of the bank statement of the tax payer, it was found that they received payment of Rs. 93,62,630/- from the Andhra Pradesh Mineral Development Corporation Limited in the Financial Year 2020-21, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of this Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission therein, if such assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings are in substance and effect in conformity with or according to the intents, purposes and requirements of this Act or any existing law. (2) The service of any notice, order or communication shall not be called in question, if the notice, order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1). (3) When such decision, order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x.P6), a Co-ordinate Bench of this Court has held that the signatures cannot be dispensed with and the provisions of Sections 160 and 169 of CGST Act would not come to the rescue. 10. Paragraph 6 of A. V. Bhanoji Row (supra) is reproduced as under:- "6. A reading of Section 160 of the Act makes it very much clear and candid that the safeguards contained 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 provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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