Unsigned order is no order in the eyes of law

SRK Enterprises Vs Assistant Commissioner (ST) (Andhra Pradesh High Court)

Andhra Pradesh High Court held that an unsigned order cannot be covered under ―any mistake, defect or omission therein as used in Section 160. Concluded that unsigned order is no order in the eyes of law.

Facts- The petitioner has preferred the present appeal mainly on the ground that impugned order is unsigned and is no order in the eyes of law which cannot be enforced. Further, it is also alleged that the show cause notice is on one ground and the order has been passed on different ground.

Conclusion- Held that an unsigned order cannot be covered under ―any mistake, defect or omission therein” as used in Section 160. The said expression refers to any mistake, defect or omission in an order with respect to assessment, re-assessment; adjudication etc and which shall not be invalid or deemed to be invalid by such reason, if in substance and effect the assessment, re-assessment etc is in conformity with the requirements of the Act or any existing law. These would not cover omission to sign the order. Unsigned order is no order in the eyes of law. Merely uploading of the unsigned order, may be by the Authority competent to pass the order, would, in our view, not cure the defect which goes to the very root of the matter i.e. validity of the order.

FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT

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