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TMI Blog2023 (11) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... DUPUDI For the Respondent : GP FOR COMMERCIAL TAX ORDER: (PER HON'BLE SRI JUSTICE RAVI NATH TILHARI) Heard Sri Srinivasa Rao Kudupudi, learned counsel for the petitioner and learned Government Pleader for Commercial Taxes for respondent Nos.1 and 2. No representation for respondent No.3. 2. With the consent of both the parties, this writ petition is decided at this stage. 3. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RK 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) in W.P.No. 2830 of 2023 decided on 14.02.2023 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. This Court held that: "7. On considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect which goes to the very root of the matter i.e. validity of the order. 8. We are of the further view that Section 169 of CGST Act 2017 is also not attracted. Here, the question is of not signing the order and not of its service or mode of service. 9. In the case of A. V. Bhanoji Row vs. Assistant Commissioner (ST) in W.P.No. 2830 of 2023 decided on 14.02.2023, upon which reliance has been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law would not come to the rescue of the respondent herein, for justifying the impugned action." 6. In view of the aforesaid, we allow this petition and set aside the proceedings/order issued by respondent No.1 dated 25.09.2023. The respondent authorities to pass fresh orders in accordance with law, expeditiously. 7. We observe that this is not the first case in which the order is not signed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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