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    <title>2025 (5) TMI 1206 - DELHI HIGH COURT</title>
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    <description>The Delhi HC disposed of a petition challenging a show cause notice (SCN) and impugned order issued under sections 73/74, finding both documents invalid due to lack of proper signatures by the concerned authority. The court noted the petitioner was denied opportunity to file a reply and proper hearing. The matter was remanded to the Adjudicating Authority for fresh consideration, while keeping the validity of Notifications No. 56/2023-Central Tax and 56/2023-State Tax open, subject to the outcome of pending SC proceedings in Engineers India Limited v. Union of India.</description>
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