A. V. Bhanoji Row Vs. Assistant Commissioner (ST)
Date: February 13, 2023
Subject Matter
Orders and notices that lack the signature of the issuing authority are to be considered void and inoperative
Summary
The petitioner challenged the order of the 1st respondent under Section 74(9) of the GST Act, along with notices issued for the tax period 2017-18, 2018-19, and 2019-20. The petitioner argued that the proceedings should be considered void and inopera…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard, Sri S. Dwarakanath, learned Senior Counsel representing Sri Karthik Ramana Puttam Reddy, learned counsel for Writ Petitioner and Sri T.C.D Sekhar, learned Government Pleader for Commercial Taxes. 2. The issue in the present Writ Petition arises under the Goods and Service Tax Act,2017. 3. Challenge in the present Writ Petition is…