Full Judgment Text
Neutral Citation Number 2023/DHC/000905
$~1
* IN THE HIGH COURT OF DELHI AT NEW DELHI
rd
% Date of Decision: 03 February, 2023
+ W.P.(C) 872/2023
MARG ERP LIMITED THROUGH ITS AUTH.
REPRESENTATIVE MR. MAHENDER SINGH
..... Petitioner
Through: Mr. A.K. Babbar &
Mr. B.K. Tripathi, Advs.
versus
COMMISSIONER OF DELHI GOODS AND SERVICE
TAX, DELHI & ANR. ..... Respondents
Through: Mr. Rajeev Aggarwal,
ASC, GNCTD with Ms.
Divyanshi Bansal, Adv.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE AMIT MAHAJAN
VIBHU BAKHRU, J.
CM APPL. 3390/2023 (for exemption from filing certified
copies of orders)
1. Exemptions allowed, subject to all just exceptions.
2. The application stands disposed of.
W.P.(C) 872/2023 & CM APPL. 3391/2023 (for stay of
demand)
3. Issue notice.
4. Learned Counsel for the respondent accepts notice.
5. The petitioner has filed the present petition, impugning an
order dated 07.06.2022, under Section 73 of the Central Goods
and Services Tax Act, 2017, passed by the Adjudicating
Authority (Assistant Commissioner), raising a total demand of
₹ 49,26,623/-.
6. Prior to the said order, the respondent had issued a Show
Cause Notice dated 06.02.2021, calling upon the petitioner to
furnish a reply along with supporting documents as evidence in
Signature Not Verified
Digitally Signed
By:HARMINDER KAUR
Signing Date:09.02.2023
12:32:35
W.P.(C) 872/2023 Page 1 of 3
Neutral Citation Number 2023/DHC/000905
support of its claim.
7. The allegation made in the said Show Cause Notice is set
out below:
“It has come to my notice that tax due has not been
paid or short paid or refund has been released
erroneously or input tax credit has been wrongly
availed or utilized by you or the amount paid by you
through the above referred application for intimation
of voluntary payment for the reasons and other details
mentioned in annexure for the aforesaid tax period”
8. It is apparent that the Show Cause Notice does not spell
out the allegation which is required to be addressed by the
petitioner.
9. The purpose of Show Cause Notice is to enable the noticee
to respond to the allegations. In the present case, it is seen that it
is a general notice stating that tax has not been paid or short paid
or refund has been released erroneously or Input Tax Credit has
been wrongly availed or utilised. This, obviously, provides no
clue as to the reasons for proposing any action.
10. It is pointed out that, neither the impugned order dated
07.06.2022 nor the Show Cause Notice is signed by the
concerned Officer.
11. Learned Counsel for the respondent states that, prior to the
Show Cause Notice dated 06.02.2021, the concerned authority
had issued a notice dated 01.01.2021, pointing out that there was
some differences/ excess ITC and calling upon the petitioner to
attend the office on 15.01.2021.
12. It is noted that this notice is also unsigned.
13. According to the learned Counsel for the respondent, the
Show Cause Notice is relatable to the details as provided in the
notice dated 01.01.2021.
Signature Not Verified
Digitally Signed
By:HARMINDER KAUR
Signing Date:09.02.2023
12:32:35
W.P.(C) 872/2023 Page 2 of 3
Neutral Citation Number 2023/DHC/000905
14. Concededly, the impugned order cannot be sustained as it
is unsigned. This issue is 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.: W.P.(C) 4712/2022; decided on
21.07.2022.
15. An unsigned notice or an order cannot be considered as an
order as has been held by the Bombay High Court in Ramani
Suchit Malushte v. Union of India and Ors.: W.P.(C)
9331/2022; decided on 21.09.2022 .
16. In view of the above, the impugned order dated 07.06.2022
is set aside.
17. Since it is stated that the Show Cause Notice dated
06.02.2021 should be confined to the discrepancies as pointed
out in the notice dated 01.01.2021, this Court does not consider it
apposite to set aside the said Show Cause Notice but to provide
an opportunity to the petitioner to file a reply to the notice dated
01.01.2021 and 06.02.2021. The said reply be filed within a
period of two weeks from today.
18. The concerned authority shall pass an order afresh after
affording the petitioner, an opportunity to be heard.
19. The petition along with other pending applications stands
disposed of in the aforesaid terms.
VIBHU BAKHRU, J
AMIT MAHAJAN, J
FEBRUARY 3, 2023/ “SS”
Signature Not Verified
Digitally Signed
By:HARMINDER KAUR
Signing Date:09.02.2023
12:32:35
W.P.(C) 872/2023 Page 3 of 3