M/S. Sri Saturi Enterprises vs The Assistant Commissioner Of State Tax
2024 Latest Caselaw 1351 Tel

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

(2023) 13 Centax 60 (A.P)

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

2022 (65) GSTL 159 (Del)

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