HC Set Aside Order Passed u/s 73 which was not Signed by Concerned Authority
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 23 June, 2023
Latest from Taxmann
Case Details: Marg ERP Ltd. v. Commissioner of Delhi Goods & Service Tax - [2023] 151 taxmann.com 345 (Delhi)
Judiciary and Counsel Details
-
- Vibhu Bakhru & Amit Mahajan, JJ.
- A.K. Babbar & B.K. Tripathi, Advs. for the Petitioner.
- Rajeev Aggarwal & Ms Divyanshi Bansal, Advs. for the Respondent.
Facts of the Case
The department issued a Show Cause Notice (SCN), calling upon the petitioner to furnish a reply along with supporting documents as evidence in support of its claim. The SCN didn’t spell out the allegation which was required to be addressed by the petitioner.
The petitioner didn’t file reply and the department issued order raising demand of Rs. 49,26,623. It filed writ petition and contended that the SCN didn’t provide any reason and the impugned order was not signed by the concerned authority or officer.
High Court Held
The Honorable High Court noted that the impugned order was not signed by concerned officer. This issue was already covered by the decision of a coordinate Bench of this Court in Railsys Engineers Private Limited & Anr. v. The Additional Commissioner of Central Goods and Services Tax (Appeals-II) & Anr [2022] 141 taxmann.com 527 (Delhi) wherein it was held that show cause notice and consequential orders are required to be signed by concerned officer and same have to be affixed with digital signature if they are uploaded on GST portal.
Therefore, following the above decision, it was held that the impugned order could not be sustained as it was unsigned. However, the Court noted that the department has already issued another notice pointing out that there was some differences/ excess ITC. Thus, the Court also directed the concerned authority to pass an order afresh after affording the petitioner, an opportunity to be heard.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
