Laxmi Ganesh Kirana and General Stores Vs The Appellate Authority (Andhra Pradesh High Court)
The case of Laxmi Ganesh Kirana and General Stores v. The Appellate Authority before the Andhra Pradesh High Court dealt with the issue of an order passed without the requisite signature. The petitioner argued that the impugned proceedings or order lacked validity because it had not been signed by the relevant authority. The petitioner relied on a precedent set by a Coordinate Bench in a similar case, where it was ruled that such orders lacking signatures should be set aside and the matter should be reconsidered by the authorities in accordance with the law.
On the other hand, the Learned Government Pleader for Commercial Tax argued that an inadvertent error, such as failing to sign the order, should not invalidate the entire proceedings. They contended that the relief sought by the petitioner, which was to return the proceedings due to their inequity, should be rejected.
Upon consideration, the court found merit in the petitioner’s argument. It reiterated the principle that an order passed in discharge of statutory duties, and one that requires the signature of the authority, cannot be considered valid if it lacks the necessary signature. Therefore, the court agreed with the viewpoint expressed by the Coordinate Bench in the previous case.
