Case Details:
| Particular | Details |
| Case No. | W P(C) 4712/2022 |
| Case Name | Railsys Engineers Pvt Ltd and Anr v. The Additional Commissioner of Central Goods and Services Tax (APPEALS-II) AND ANR |
| Court | Delhi High Court |
| Date of Judgement | 21-07-2022 |
Issue – In the above case, the petition was filed challenging appellate order dated 28.06.2021, show-cause notice dated 29.10.2019 and the order dated 25.11.2019 passed by the concerned authority, cancelling the petitioners’ registration. The SCN was unsigned without indicating the venue at which the proceedings would be conducted. Furthermore, the Order suffered from the same defect as the SCN, i.e., it did not bear the signatures of the concerned authority.
Held – It was held that at the least, the respondents/revenue should have appended digital signatures on the SCN and the above-mentioned order, as it has grave implications for the assessee. Accordingly, the order was set aside.