The Significance of Signature: A Landmark Decision on GST Assessment Orders

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..... under the APGST / CGST Act, 2017 , specifically addressing the validity of an unsigned order and the adherence to the principles of natural justice in tax assessment proceedings. A judgment that emphasizes the importance of formalities in legal procedures and the rights of the parties to be heard. Background The petitioner challenged an order passed by the Assistant Commissioner (ST), Bhee .....

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..... 69 of the CGST Act, 2017 . Section 160 pertains to the validity of proceedings despite mistakes, defects, or omissions, while Section 169 deals with the service of notice. The court concluded that an unsigned order cannot be validated under Section 160 as it does not cover the fundamental omission of a signature, which is essential for the legality of the order. Furthermore, Section 169 , .....

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..... ularly the right to a fair hearing, by recognizing the need for clarity and consistency between the grounds stated in show cause notices and the grounds on which orders are based. The Andhra Pradesh High Court's decision in 2023 (12) TMI 156 highlights the critical nature of procedural formalities in the legal process and the enforcement of tax laws. By setting aside the unsigned order an .....

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