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

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 b...