Marg Erp Limited Vs Commissioner of Delhi Goods and Service Tax & Anr. (Delhi High Court)
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.
Facts:
A SCN dated February 6,2021 (“the Impugned SCN”) was issued by the Revenue Department (“the Respondent”) to Marg Erp Ltd. (“the Petitioner”) calling for the Petitioner to submit its evidence in support of its claims, wherein no specific allegation was mentioned that was needed to be addressed. Consequently, an order dated June 7,2022 (“the Impugned Order”) was issued under Section 73 of the Central Goods and Services Act 2017 (“the CGST Act”) demanding the total raise of INR 49,26,623/-. Prior to the Impugned SCN, another notice dated January 1, 2021 was issued, pointing out the excess Input Tax Credit (“ITC”) and called upon the Petitioner to appear before it on January 15, 2021. The Impugned SCN as well as the Impugned Order are unsigned.
Being aggrieved, this Petition has been filed.
The Respondent submitted that the Impugned SCN is relatable to the details as provided in the notice dated January 1, 2021.
Issue:
Whether the unsigned Impugned Order is sustainable?
Held:
The Hon’ble Delhi High Court in W.P.(C) 872/2023 held as under:
