The main legal point established in the judgment is that an unsigned order cannot be enforced, and the provisions of Sec. 160 and Sec. 169 of the CGST Act, 2017 were not applicable in this case.

JUDGMENT

RAVI NATH TILHARI, J. - Heard Sri Karthik Ramana Puttamreddy, learned counsel for the petitioner and Sri T. C. D. Sekhar, learned Government Pleader for Commercial Tax for the respondent Nos.1 and 2.

2. With the consent of the parties counsels, the petition is being decided finally at this stage.

3. While challenging the impugned order dtd. 28/3/2023 passed under Sec. 73(9) of the APGST/CGST Act, 2017 passed by the Assistant Commissioner (ST), Bheemili, Visakhapatnam, I Division, learned counsel for the petitioner raised two grounds.

1) that the impugned order is unsigned and is no order in the eyes of law which cannot be enforced.

2) that the order has been passed on the ground that upon verification of the bank statement of the tax payer, it was found that they received payment of Rs.93, 62, 630.00 from the Andhra Pradesh Mineral Development Corporation Limited in the Financial Year 2020-21, which was not reflected in their GSRTR - 3B return, but in the show cause notice dtd. 31/1/2023, the said ground was not mentioned. In his submission, the show cause notice is on one ground and the order has been passed on different ground. The petitioner had no opportunity of reply, to the ground on which the order has been passed resulting into violation of the principles of natural justice.

4. Sri T. C. D. Sekhar, learned Government Pleader on the basis of instructions received, pursuant to our oral order, submits that the impugned order has not been signed as on today. But, he submits that the said order was uploaded and the uploading could be done only by the Authority competent to pass the order. He has placed reliance in Sec. 160 of the Central Goods and Services Tax Act, 2017 (in short, the CGST Act) to contend that no assessment, re-assessment, initiated in pursuance of any of the provisions of the GST Act, shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission therein, if such assessment, etc are in substance and effect in conformity with or according to the intents, purposes and requirements of the Act or any existing law. He has also placed reliance in Sec. 169 of CGST Act 2017, which relates to the service of notice in certain circumstances.

5. Sec. 160 of the Central Goods and Services Tax Act, 2017 reads as under:-

"Sec. 160:- Assessment proceedings, etc., not to be invalid on certain grounds:--

(1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of this Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission therein, if such assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings are in substance and effect in conformity with or according to the intents, purposes and requirements of this Act or any existing law.

(2) The service of any notice, order or communication shall not be called in question, if the notice, order or communication, as the case may be, has already been acted upon by the person to whom it is issued or where such service has not been called in question at or in the earlier proceedings commenced, continued or finalised pursuant to such notice, order or communication.?

6. Sec. 169 of the Central Goods and Services Tax Act, 2017 reads as under:-

"Sec. 169: - Service of notice in certain circumstances:-

(1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely: -

a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or