Unsigned Income Tax Notice and order are Invalid: Telangana HC

M Shyam Sundar Vs Assistant Commissioner ST (Telangana High Court)

In the case of M Shyam Sundar Vs Assistant Commissioner ST (Telangana High Court), the court addressed the validity of an unsigned Income Tax notice and order. During the hearing, it was revealed that both the notice dated 08.11.2023 and the order dated 27.04.2024 lacked proper physical or electronic signatures from the relevant authorities. The absence of signatures rendered these documents invalid under judicial scrutiny.

The court noted that this issue had been previously resolved in orders dated 28.03.2024 in W.P. Nos. 8014 and 8091 of 2024. As a result, the impugned notice and order were set aside. The Telangana High Court allowed the Department to initiate proceedings against the petitioner from an appropriate stage, with the petitioner being entitled to defend themselves according to the law. The writ petition was disposed of with no costs, and any pending interlocutory applications were also closed.

FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT

Heard Sri Mohd. Mukhairuddin, learned counsel appearing on behalf of the petitioner; Sri P. Sri Harsha, learned Additional Government Pleader appearing for the learned Special Government Pleader for State Tax for respondent Nos. 1 and 2; Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC for respondent No.3 and Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.4.

2. With the consent, finally heard

3. During the course of hearing, learned counsel for the parties fairly submitted that the impugned notice dated 08.11.2023 and the impugned order dated 27.04.2024 were not physically or electronically signed by proper authority. In the absence of any signature, notice and the order cannot sustain judicial scrutiny.

4. Curtains are finally drawn on this issue by this Court in W.P. Nos.8014 and 8091 of 2024 vide orders dated 28.03.2024. The parties agreed that this matter may be disposed of in terms of the said orders.

5. In view of consensus arrived at, the impugned show-cause notice dated 08.11.2023 and the order dated 27.04.2024 are set Liberty is reserved to the Department to proceed against the petitioner from appropriate stage and to the petitioner to take all plausible defenses in accordance with law.

6. The writ petition is disposed of. No costs. Interlocutory applications, if any pending, shall also stand closed.