M/S.Prince Systems Hyderabad Private Limited vs. The Deputy Commissioner
Held
The Court set aside the impugned order because it did not contain any signature. The Court allowed the department to pass a fresh order from the appropriate stage.
Facts
The petitioner challenged an order passed by the respondent under the IGST Act, 2017. The primary ground for challenge was that the order lacked any physical or digital signature.
Key Issues
Whether an order passed without signature is valid? Whether principles of natural justice were violated due to lack of proper authorization and opportunity to be heard?
Sections Cited
IGST Act, 2017
AI-generated summary — verify with the full judgment below
[ 3411 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) [lONDAY, THE SECOND DAY OF SEPTEIVBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRI T PETITION NO: 35252 OF 2023 Between: M/s.Prince Systems Hyderabad Private Limited, Plot No.P-8/B' Road No.5, lDA, Nacharam, Hyderabad.'Medchal-Malkajgiri District. Rep. by its Director Mr.Mayank Sheth .....PETITIONER AND 1. The Deputy Commissioner, (ST), STU-1 , tvlalkajgiri Division, Hyderabad
The Deputy Commissioner, (ST), STU-2, (FACI, Saroor Nagar Division' Hyderabad.
The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Hyderabad. .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the Htgh Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or direction declaring the action of the l st Respondent in passing the order in Form GST DRC-07 daled 29t11/2023 without any signatttre of the Officer, uploaded in the GST portal, for the tax period 2017-18 levying t
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