2023 (2) TMI 395

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....'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: Mr. A.K. Babbar & Mr. B.K. Tripathi, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, ASC, GNCTD with Ms. Divyanshi Bansal, Adv. VIBHU BAKHRU, J. CM APPL. 3390/2023 (for exemption from filing certified copies of orders) 1. Exemptions allowed, subject to all just exceptions. 2. The application stands disposed of.....

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....eously or input tax credit has been wrongly availed or utilized by you or the amount paid by you through the above referred application for intimation of voluntary payment for the reasons and other details mentioned in annexure for the aforesaid tax period" 8. It is apparent that the Show Cause Notice does not spell out the allegation which is required to be addressed by the petitioner. 9. T....

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.... 12. It is noted that this notice is also unsigned. 13. According to the learned Counsel for the respondent, the Show Cause Notice is relatable to the details as provided in the notice dated 01.01.2021. 14. Concededly, the impugned order cannot be sustained as it is unsigned. This issue is covered by the decision of a coordinate Bench of this Court in Railsys Engineers Private Limited & A....