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GST Decision by HIGH COURT OF DELHI
Invalidity of Unsigned Order: Setting Aside the Impugned Decision
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Marg ERP Ltd. v. Commissioner of Delhi Goods & Service Tax

03-02-2023

W.P. (C) NO. 872 OF 2023

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Facts: The petitioner challenges an order dated 07.06.2022, which raised a demand of Rs. 49,26,623/- under Section 73 of the Central Goods and Services Tax Act, 2017. Prior to the order, a Show Cause Notice was issued, but it lacked specific allegations and was unsigned. The court finds the order dated 07.06.2022 invalid due to the absence of a signature. However, the Show Cause Notice remains valid, and the petitioner is granted a two-week period to file a reply to the notice.
Decision: The order dated 07.06.2022 is set aside due to the absence of a signature, rendering it invalid. The Show Cause Notice, despite lacking specific allegations, is deemed valid. The petitioner is given two weeks to file a reply to the Show Cause Notice. The concerned authority is directed to pass a fresh order after considering the petitioner's reply and providing an opportunity for a hearing. The petition and pending applications are disposed of in light of the above decisions.
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GST Decision by HIGH COURT OF DELHI
Invalidity of Unsigned Order: Setting Aside the Impugned Decision
logo

Marg ERP Ltd. v. Commissioner of Delhi Goods & Service Tax

03-02-2023

W.P. (C) NO. 872 OF 2023

Practiceguru Sample Posters - Pl Subscribe
Facts: The petitioner challenges an order dated 07.06.2022, which raised a demand of Rs. 49,26,623/- under Section 73 of the Central Goods and Services Tax Act, 2017. Prior to the order, a Show Cause Notice was issued, but it lacked specific allegations and was unsigned. The court finds the order dated 07.06.2022 invalid due to the absence of a signature. However, the Show Cause Notice remains valid, and the petitioner is granted a two-week period to file a reply to the notice.
Decision: The order dated 07.06.2022 is set aside due to the absence of a signature, rendering it invalid. The Show Cause Notice, despite lacking specific allegations, is deemed valid. The petitioner is given two weeks to file a reply to the Show Cause Notice. The concerned authority is directed to pass a fresh order after considering the petitioner's reply and providing an opportunity for a hearing. The petition and pending applications are disposed of in light of the above decisions.
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GST Decision by HIGH COURT OF DELHI
Invalidity of Unsigned Order: Setting Aside the Impugned Decision
logo

Marg ERP Ltd. v. Commissioner of Delhi Goods & Service Tax

03-02-2023

W.P. (C) NO. 872 OF 2023

Practiceguru Sample Posters - Pl Subscribe
Facts: The petitioner challenges an order dated 07.06.2022, which raised a demand of Rs. 49,26,623/- under Section 73 of the Central Goods and Services Tax Act, 2017. Prior to the order, a Show Cause Notice was issued, but it lacked specific allegations and was unsigned. The court finds the order dated 07.06.2022 invalid due to the absence of a signature. However, the Show Cause Notice remains valid, and the petitioner is granted a two-week period to file a reply to the notice.
Decision: The order dated 07.06.2022 is set aside due to the absence of a signature, rendering it invalid. The Show Cause Notice, despite lacking specific allegations, is deemed valid. The petitioner is given two weeks to file a reply to the Show Cause Notice. The concerned authority is directed to pass a fresh order after considering the petitioner's reply and providing an opportunity for a hearing. The petition and pending applications are disposed of in light of the above decisions.
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GST Decision by HIGH COURT OF DELHI
Invalidity of Unsigned Order: Setting Aside the Impugned Decision
logo

Marg ERP Ltd. v. Commissioner of Delhi Goods & Service Tax

03-02-2023

W.P. (C) NO. 872 OF 2023

Practiceguru Sample Posters - Pl Subscribe
Facts: The petitioner challenges an order dated 07.06.2022, which raised a demand of Rs. 49,26,623/- under Section 73 of the Central Goods and Services Tax Act, 2017. Prior to the order, a Show Cause Notice was issued, but it lacked specific allegations and was unsigned. The court finds the order dated 07.06.2022 invalid due to the absence of a signature. However, the Show Cause Notice remains valid, and the petitioner is granted a two-week period to file a reply to the notice.
Decision: The order dated 07.06.2022 is set aside due to the absence of a signature, rendering it invalid. The Show Cause Notice, despite lacking specific allegations, is deemed valid. The petitioner is given two weeks to file a reply to the Show Cause Notice. The concerned authority is directed to pass a fresh order after considering the petitioner's reply and providing an opportunity for a hearing. The petition and pending applications are disposed of in light of the above decisions.
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GST Decision by HIGH COURT OF DELHI
Invalidity of Unsigned Order: Setting Aside the Impugned Decision
logo

Marg ERP Ltd. v. Commissioner of Delhi Goods & Service Tax

03-02-2023

W.P. (C) NO. 872 OF 2023

Practiceguru Sample Posters - Pl Subscribe
Facts: The petitioner challenges an order dated 07.06.2022, which raised a demand of Rs. 49,26,623/- under Section 73 of the Central Goods and Services Tax Act, 2017. Prior to the order, a Show Cause Notice was issued, but it lacked specific allegations and was unsigned. The court finds the order dated 07.06.2022 invalid due to the absence of a signature. However, the Show Cause Notice remains valid, and the petitioner is granted a two-week period to file a reply to the notice.
Decision: The order dated 07.06.2022 is set aside due to the absence of a signature, rendering it invalid. The Show Cause Notice, despite lacking specific allegations, is deemed valid. The petitioner is given two weeks to file a reply to the Show Cause Notice. The concerned authority is directed to pass a fresh order after considering the petitioner's reply and providing an opportunity for a hearing. The petition and pending applications are disposed of in light of the above decisions.
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GST Decision by HIGH COURT OF DELHI
Invalidity of Unsigned Order: Setting Aside the Impugned Decision
logo

Marg ERP Ltd. v. Commissioner of Delhi Goods & Service Tax

03-02-2023

W.P. (C) NO. 872 OF 2023

Practiceguru Sample Posters - Pl Subscribe
Facts: The petitioner challenges an order dated 07.06.2022, which raised a demand of Rs. 49,26,623/- under Section 73 of the Central Goods and Services Tax Act, 2017. Prior to the order, a Show Cause Notice was issued, but it lacked specific allegations and was unsigned. The court finds the order dated 07.06.2022 invalid due to the absence of a signature. However, the Show Cause Notice remains valid, and the petitioner is granted a two-week period to file a reply to the notice.
Decision: The order dated 07.06.2022 is set aside due to the absence of a signature, rendering it invalid. The Show Cause Notice, despite lacking specific allegations, is deemed valid. The petitioner is given two weeks to file a reply to the Show Cause Notice. The concerned authority is directed to pass a fresh order after considering the petitioner's reply and providing an opportunity for a hearing. The petition and pending applications are disposed of in light of the above decisions.
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