SCN/Order issued without giving any specific details or reasons for taking any action are not sustainable

Last updated: 17 February 2023

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Quick Summary

The Delhi High Court has ruled that demand orders issued by the Revenue Department are not sustainable if they are unsigned. In the case of Marg Erp Ltd v. Commissioner of Delhi Goods and Service Tax, the court found that an unsigned order cannot be legally considered an order. The court set aside the demand order and directed the department to issue fresh orders after allowing the assessee an opportunity to be heard.

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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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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