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FORTUNE SERVICE & OTHERS vs. UNION OF INDIA & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
K.p. Abdul Azees
T. Archana
Baby Sahla B.
Res. Counsel
P.r. Sreejith
Jagath. N.
Jasmin M.m.

Petitioner / Applicant

FORTUNE SERVICE & OTHERS
Respondent UNION OF INDIA & OTHERS
Court Kerala High Court
State

Kerala

Date Nov 29, 2024
Order No.

WP(C) Nos. 20656/2024, 22886/2024, 25526/2024, 26672/2024, 26855/2024, 27724/2024, 29264/2024, 29918/2024

Citation

2024(11) TAXREPLY 12050
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ORDER

JUDGMENT The short question arising in these writ petitions is whether orders issued under Section 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer passing the order in order to treat the order to be a valid order for the purposes of the CGST/SGST Acts. 2. The issue appears to be covered in favour of the petitioners in these writ petitions by the recent Division Bench judgment of the Telangana High Court in Silver Oak Villas LLP V. Assistant Commissioner (ST), Begunpet Division Hyderabad [(2024) 17 Centax 442 (Telangana)], where the Court held as follows:- ‘’5. It is at this juncture relevant to take note of the recent decision of the High Court for the State of Andhra Pradesh in W.P. No. 29397 of 2023/SRK Enterprises V. Asstt. Commissioner (ST) [2023] 157 taxmann.com 93/[2024] 102 GST 450 (82) G.S.T.L. 142/(2023) 13 Centax 60 (AP) and stood decided on 10.11.2023, wherein the Hon’ble Division Bench of the....

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