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GST - Highlights / Catch Notes

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Validity Of order passed without signed by the authority - ...


Unsigned Orders Deemed Invalid: Court Upholds Signature Requirement for Legal Validity, Orders Reissue for Compliance.

April 23, 2024

Case Laws     GST     HC

Validity Of order passed without signed by the authority - Principles of natural justice - Avoidable mistake - Scope of Section 160 of GST - Despite the respondent's argument that the order was uploaded by the competent authority, the Court relied on previous decisions to establish that an unsigned order cannot be considered valid. It emphasized the importance of signatures and concluded that the order in question lacked legal standing. Consequently, the Court allowed the petition and directed the respondent authorities to issue fresh orders in compliance with the law.

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