Ravi Nath Tilhari Vs Ravindra Babu (Andhra Pradesh High Court)
The Andhra Pradesh High Court, in the case of Ravi Nath Tilhari Vs Ravindra Babu, has reiterated that an unsigned order from tax authorities holds no legal validity. The court set aside a proceeding/order issued by the respondent, dated September 25, 2023, due to the absence of a signature from the competent authority. This decision aligns with previous rulings by the same court on similar issues.
The petitioner, Ravi Nath Tilhari, challenged the impugned order, arguing that an unsigned document cannot be considered a valid order in the eyes of the law and therefore cannot be implemented. The learned counsel for the petitioner cited the High Court’s own precedent in M/s. SRK Enterprises vs. Assistant Commissioner (W.P.No.29397 of 2023, decided on November 10, 2023), which had addressed an identical issue.
In response, the learned Government Pleader for Commercial Tax, while confirming that the impugned order was indeed unsigned but uploaded by the competent authority, attempted to rely on Sections 160 and 169 of the Central Goods and Services Tax (CGST) Act, 2017. These sections pertain to the validity of proceedings despite certain mistakes or omissions and the modes of service for communications, respectively.
