Unsigned GST Order not sustainable & deserves to be quashed: Telangana HC

Silver Oak Villas LLP Vs Assistant Commissioner ST (Telangana High Court) In a recent case before the Telangana High Court, the issue of unsigned orders in tax cases came under scrutiny. The petitioner challenged an order issued by the Assistant Commissioner under the CGST/TGST Act, 2017, citing its voidness due to lack of signature. Let’s delve into the court’s detailed analysis and the broader legal implications. The crux of the petitioner’s argument rested on Rule 26 of the Central Goods and Services Taxes Rules (CGST), which mandates the signature of the authority issuing...