In the legal proceedings discussed, several significant points have been raised. First, a senior counsel contends that the order in question was based on grounds not mentioned in the initial show cause notice. This suggests a deviation from the stated reasons for the action taken.
On January 5, 2024, the court issued an order allowing time for the learned Government Pleader to confirm whether the impugned order had indeed been signed. Additionally, the court requested an affidavit from the respondent No. 2, the Chief Commissioner of State Tax, Andhra Pradesh, detailing the actions taken following a previous directive issued in a related case (W.P.No.30109 of 2023, decided on November 21, 2023).
The November 21, 2023 order directed the Chief Commissioner to ensure that all relevant orders are signed manually or digitally before being uploaded. However, it is revealed that the impugned order in this case was not signed in either manner, as confirmed by the learned Government Pleader, Sri Shreyas Reddy.
These developments raise concerns regarding procedural irregularities and adherence to court directives. The discrepancy between the grounds cited in the show cause notice and those relied upon in the subsequent order adds complexity to the case. Furthermore, the failure to comply with the directive to sign orders before uploading them underscores issues with administrative processes within the State Tax department. These points will likely be central to the ongoing legal proceedings, as they call into question the validity and legality of the impugned order and highlight broader systemic issues that may require addressing.
