M/S. Sai Venkata Print And Pack vs. The Assistant Commissioner (St )

Facts

The petitioner, M/s. Sai Venkata Print and Pack, filed a writ petition challenging a show cause notice dated June 13, 2022, and an order dated April 29, 2024, issued by the Assistant Commissioner (ST), Jeedimetla-I Circle, Hyderabad Rural. These proceedings were for the tax period 2018-19. The petitioner contended that both the show cause notice and the subsequent order were illegal, arbitrary, and violative of constitutional provisions because they were unsigned. The petitioner sought to have these notices and the order set aside. An interim application was also filed seeking a stay of further proceedings.

Held

The Court held that the impugned show cause notice dated June 13, 2022, and the order dated April 29, 2024, passed by the Assistant Commissioner (ST) for the tax period 2018-19, are to be set aside. The reasoning provided is that these documents were unsigned. The Court's decision is based on the common order passed in W.P. No. 21101 of 2024 and batch, dated February 28, 2025. The ratio decidendi is that unsigned statutory notices and orders are invalid and liable to be quashed. The Court explicitly reserved liberty for the respondents to issue a fresh show cause notice or order in accordance with the law. It was also clarified that for the purpose of undertaking this exercise afresh, the limitation period would not be a hurdle for the respondents. The Court did not express any opinion on the merits of the case. The writ petition was disposed of accordingly.

Key Issues

1. Whether the impugned show cause notice dated 13.06.2022 and the order dated 29.04.2024, issued by the Assistant Commissioner (ST) for the tax period 2018-19, are liable to be set aside on the ground of being unsigned, thereby violating Articles 14, 19(1)(g), and 265 of the Constitution of India? Petitioner's Arguments: The petitioner argued that the absence of signatures on the show cause notice and the order renders them illegal and arbitrary. They contended that this non-compliance violates fundamental rights guaranteed under Articles 14 (equality before law), 19(1)(g) (freedom to practice any profession, or to carry on any occupation, trade or business), and 265 (no tax shall be levied or collected except by authority of law) of the Constitution of India. The petitioner relied on a common order passed by the High Court in a batch of writ petitions, specifically W.P. No. 21101 of 2024 and batch, dated February 28, 2025, which likely addressed similar issues of unsigned notices/orders. Respondents' Arguments: The judgment records no specific arguments made by the respondents.