2025 (1) TMI 1073

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..... h non-existing show-cause notice cannot sustain judicial scrutiny. Therefore, the impugned order is set aside. Liberty is reserved to the respondents to proceed against the petitioner, in accordance with law. Petition disposed off.
THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G. RADHA RANI FOR THE PETITIONER : MD SHABAZ FOR THE RESPONDENT : SPECIAL GOVT PLEADER FOR STA .....

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..... ase also since it is an un-signed document which lose its efficacy in the light of requirement of Rule 26(3) of the CGST Rules, 2017 and also under the TGST Act and Rules, 2017. The show cause notice as also the impugned order both would not be sustainable and the same deserved to be and is accordingly set aside/quashed. However, the right of the respondents would stand reserved to take appropriat .....

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..... urt. 6. In this view of the matter, the impugned order founded upon such non-existing show-cause notice cannot sustain judicial scrutiny. Therefore, the impugned order is set aside. Liberty is reserved to the respondents to proceed against the petitioner, in accordance with law. The hurdle of limitation will not come in the way of Department for a period this writ petition was pending before this .....

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