Telangana High Court
M/S. Sri Saturi Enterprises vs The Assistant Commissioner Of State Tax on 28 March, 2024
Author: N.Tukaramji
Bench: N.Tukaramji
THE HONOURABLE SRI JUSTICE SUJOY PAUL
AND
THE HONOURABLE SRI JUSTICE N. TUKARAMJI
WRIT PETITION No.8091 of 2024
ORDER (per Hon'ble SP,J)
Heard Sri M. Naga Deepak for the petitioner. Special Government Pleader for State tax appeared for the respondents.
2. The singular question raised before us is that in the order dated 19.05.2023 issued by 1st respondent, the said respondent has not put his signature nor there exists any digital signature. This runs contrary to the statutory mandate engrained in Rule 26(3) of the Central Board of Service Tax Rule 2017 which is analogous to the Telangana Goods and Services Tax, 2017.
3. By placing reliance on the judgment of SRK Enterprises v. Assistant Commissioner (ST) 1; (ii) Ramani Suchit Malushte v. UOI & Ors 2; (iii) Railsys Engineers Pvt. Ltd. V. Addl. Commr of CGST (Appeals-II) 3., and another judgment passed in W.P.No.6671 of 2024, learned counsel for the petitioner submits that the singular point involved is no more res integra. Since the 1 (2023) 13 Centax 60 (A.P) 2 (2022) (9) TMI 1263-Bombay High Court 3 2022 (65) GSTL 159 (Del) 2 order is not pregnant with the signature of the competent authority, the order cannot sustain judicial scrutiny. Other side did not dispute the factum of non-availability of signature on the notice and order.
5. It is also not in dispute that the singular point aforesaid is covered by the recent order passed by this Court in W.P.No.6671 of 2024, dated 14.03.2024.
6. In this view of the matter, the impugned order dated 19.05.2023 is set aside. Liberty is reserved to the Revenue to proceed against the petitioner in accordance with law.
7. The writ petition is disposed of. No costs. Interlocutory applications, if any pending, shall also stand closed.
_____________ Sujoy Paul, J ________________ N. Tukaramji, J 28th March, 2024 ksm/sa