2025 (2) TMI 671

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....ugh: Mr. Puneet Yadav, SPC. ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 8674/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 1806/2025 & CM APPL. 8673/2025 3. The Petitioner has filed the present petition under Aricle 226 of the Constitution of India being aggrieved, inter alia, by the ex parte impugne....

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....etitioner has placed reliance upon the decision of the Coordinate Bench of this Court in Marg Erp Ltd. through its Authorised Representative Mr. Mehender Singh v. Commissioner of DGST Delhi & Anr. (2023:DHC:905-DB) wherein the Court has clearly held that an unsigned notice or order would not be sustainable in law. The relevant portions of the said judgment are set out below: - "14. Conced....

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....pposite to set aside the said show-cause notice but to provide an opportunity to the petitioner to file a reply to the notice dated 1.1.2021 and 6.2.2021. The said reply be filed within a period of two weeks from today. 18. The authority concerned shall pass an order afresh after affording the petitioner, an opportunity to be heard." 6. Ld. Counsel for the Petitioner submits that the p....