Absence of a signature is a fundamental defect that renders GST order invalid: AP HC

SRS Traders Vs Assistant Commissioner (ST) (Andhra Pradesh High Court) In the case of SRS Traders vs. Assistant Commissioner (ST), the Andhra Pradesh High Court addressed the issue of whether an unsigned order issued under the GST Act is legally valid. The petitioner challenged an order dated June 5, 2023, on the grounds that it was unsigned, making it ineffective in law. The petitioner relied on a previous ruling in M/s. SRK Enterprises vs. Assistant Commissioner, where the court held that an unsigned order cannot be enforced. The government’s counsel argued that the order was uploaded by a...