M/S Sri Srinivasa Enterprises vs The Assistant Commissioner Of State Tax
2024 Latest Caselaw 248 AP

Andhra Pradesh High Court - Amravati

M/S Sri Srinivasa Enterprises vs The Assistant Commissioner Of State Tax on 5 January, 2024

      HIGH COURT OF ANDHRA PRADESH

           MAIN CASE No:W.P.No.221 OF 2024

                        PROCEEDING SHEET
SL.     DATE                                ORDER                               OFFICE
NO.                                                                              NOTE
                   RNT,J & HN,J
 1.   05.01.2024        While challenging the impugned order one of
                   the submissions advanced by the learned Senior
                   Counsel namely Sri Nemireddy Bhaskar Reddy,
                   appearing    through     virtual   mode    is   that   the
                   impugned order has not been signed either
                   manually or digitally.
                   2.     Placing     reliance   in   the    judgments     of
                   W.P.Nos.2830, 29397 and 30109 of 2023, he
                   submits that the signing of the order cannot be
                   dispensed with. Consequently, his submission is
                   that the impugned order cannot be implemented or
                   given effect to.
                   3.     In W.P.No.2830 of 2023, Co-ordinate Bench
                   of this Court held that the signatures cannot be
                   dispensed with. In W.P.No.29397 of 2023 also it
                   was so held and in W.P.No.30109 of 2023, this
                   Court while setting aside the order impugned in
                   that petition on the same ground also directed the
                   Chief Commissioner of the State Tax, Andhra
                   Pradesh, to issue necessary instructions/directions
                   to all concerned to ensure that the orders should be
                   singed manually or digitally as the case may be and
                   then to upload the same.
                             2




SL.   DATE                          ORDER                          OFFICE
NO.                                                                 NOTE
             4.     Learned Government Pleader for Commercial
             Tax for the respondents prays for time to obtain

instructions, if the order was signed or not.

5. Let the respondent No.2, Chief Commissioner of the State Tax file the affidavit, bringing on record, as to what steps have been taken pursuant to the direction in W.P.No.30109 of 2023.

6. List on 10.01.2024 in the 'motion list'.

________ RNT,J

________ HN,J

Scs