Mancherial Cement Company Private Limited Vs Deputy Commissioner (Telangana High Court)
Telangana High Court has set aside notices and an order issued to Mancherial Cement Company Private Limited by tax authorities, ruling that the absence of physical or digital signatures renders them invalid. The petitioner, represented by counsel Sri Md. Shabaz, argued that the lack of signatures on the notice dated February 10, 2022, and order dated November 15, 2023, from the 1st respondent, and the notice dated February 12, 2021, from the 2nd respondent, violated Rule 26(3) of the Central Board of Indirect Taxes and Customs (CBIC) Rules, 2017, and analogous provisions in the Telangana Goods and Services Tax, 2017.
The court noted that the respondents did not dispute the absence of signatures. The petitioner cited several judicial precedents, including SRK Enterprises v. Assistant Commissioner (ST) from the Andhra Pradesh High Court, Ramani Suchit Malushte v. Union of India from the Bombay High Court, Railsys Engineers Pvt. Ltd. v. Additional Commissioner of CGST (Appeals-II) from the Delhi High Court, and a recent judgment by the Telangana High Court itself in M/s. Silvei Oak Villas LLP v. The Assistant Commissioner. These rulings consistently hold that orders lacking a proper signature from the competent authority cannot withstand judicial scrutiny.
