2025 (11) TMI 242

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.... been filed by the Petitioner seeking setting aside of the impugned Show Cause Notice dated 21st November, 2024 issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi (hereinafter, 'impugned SCN') and the consequent impugned order dated 23rd February, 2025 passed by the Office of Sales Tax Officer Class II (hereinafter, 'impugned order'). The demand raised in the impugned order relates to the financial year 2020-21. 3. The said demand has been raised in the following terms: Demand Details :- (Amount in Rs.) Sr.No. Tax Rate (%) Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10....

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....d: (i) That the impugned SCN and the impugned order are not duly (ii) That the pre-consultation notice under Rule 142 (1A) of the CGST Rules, 2017, has not been issued by the Department; (iii) That the challenge to Section 16 (2)(c) of the CGST Act, 2017, is pending consideration before this Court in a batch of matters. 8. Ld. Counsel for the Petitioner has relied upon various judgments of this Court to argue that the non-appending of the signatures on the impugned SCN and the impugned order would go to the root of the matter. 9. Ld. Counsel for the CGST Department, on the other hand, made the following submissions on all the three aspects: ● Firstly, insofar as the issue of signatures is conc....

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....ment is as follows: i. All orders and notices issued by tax authorities are uploaded electronically to the common portal and authenticated using a Digital Key/Signature which contains the credentials of the proper officer including his name, designation and jurisdiction. ii. As per the mandate of Rule 26(3) of the CGST Rules, 2017, all notices, certificates, and orders are to be issued electronically. Such service of notices, certificates and orders is made available to the taxpayer by uploading the same on the GST portal. iii. A proper officer can log in to the GST portal by using his/her Digital Key/Signature followed by a system generated OTP which is sent by the GST portal to the registered mobile number of th....