SCN/Order issued without giving any specific details or reasons for taking any action are not sustainable
Last updated: 17 February 2023
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in Marg Erp Ltd v. Commissioner of Delhi Goods and Service Tax & Anr. [W.P.(C) 872/2023 dated February 3, 2023] has set aside the demand order passed by the Revenue Department on the ground that such order was unsigned.Held that, an unsigned notice/order cannot be considered as an order and hence cannot be sustained. Further, directed the assessee to submit the reply within 2 weeks and directed the Revenue Department to pass the fresh orders after the assessee has been heard.
Citation :
W.P.(C) 872/2023 dated February 3, 2023
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Bimal Jain
Published in GST
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