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    <title>2023 (2) TMI 395 - DELHI HIGH COURT</title>
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    <description>HC ruled that the unsigned Show Cause Notice and impugned order under Section 73 of CGST Act were invalid. The court set aside the demand of Rs. 49,26,623, granted the petitioner two weeks to respond to the original notice, and directed the authority to issue a fresh order after hearing the petitioner&#039;s arguments, emphasizing the legal requirement of signed official documents.</description>
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      <description>HC ruled that the unsigned Show Cause Notice and impugned order under Section 73 of CGST Act were invalid. The court set aside the demand of Rs. 49,26,623, granted the petitioner two weeks to respond to the original notice, and directed the authority to issue a fresh order after hearing the petitioner&#039;s arguments, emphasizing the legal requirement of signed official documents.</description>
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