M/S. Smr Builders Private Limited vs The Deputy Commissioner Of State Tax
2024 Latest Caselaw 1350 Tel

Telangana High Court

M/S. Smr Builders Private Limited vs The Deputy 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.8014 of 2024

       ORDER (per Hon'ble SP,J)

Heard Sri Md. Shabaz for the petitioner. Special

Government Pleader for State Tax appeared for respondents 1 to 4;

Sri Dominic Fernandes, Senior Standing Counsel for CBIC

appeared for respondent No.6; and Sri Gadi Praveen Kumar,

Deputy Solicitor General of India appeared for respondent No.5.

2. The singular question raised before us is that in the notice

dated 15.11.2021 and order dated 29.12.2023 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

(2023) 13 Centax 60 (A.P)

(2022) (9) TMI 1263-Bombay High Court

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 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 notice dated 15.11.2021 and

order dated 29.12.2023 are 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

2022 (65) GSTL 159 (Del)

THE HONOURABLE SRI JUSTICE SUJOY PAUL

AND

THE HONOURABLE SRI JUSTICE N. TUKARAMJI

(per Hon'ble SP,J)

28th March, 2024

ksm/sa