9911796707
TMI Blog2025 (2) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is that the impugned SCN as also the impugned order are both unsigned - HELD THAT:- A perusal of the impugned SCN and the impugned order would show that there are no digital signatures or scanned signatures on the same. Clearly, the present case would be covered by the decision of the Coordinate Bench in Marg Erp Ltd. through its Authorised Representative Mr. Mehender Singh v. Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r") which arose out of the impugned Show Cause Notice dated 19th May, 2024 (hereinafter "SCN"). In addition, the Petitioner has also challenged the Notification No. 56/2023-Central Tax dated 28th December, 2023 and Notification No. 56/2023-State Tax dated 11th July, 2024 (hereinafter collectively "Impugned Notifications"). 4. Various grounds have been raised to challenge the aforesaid notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue is covered by the decision of a Coordinate Bench of this Court in Railsys Engineers Private Limited & Anr. v. The Additional Commissioner of Central Goods and Services Tax (Appeals-II) & Anr.: W.P.(C) 4712/2022; decided on 21.07.2022. 15. An unsigned notice or an order cannot be considered as an order as has been held by the Bombay High Court in Ramani Suchit Malushte v. Union of India and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents has no instructions in the matter as she has been recently engaged. 8. A perusal of the impugned SCN and the impugned order would show that there are no digital signatures or scanned signatures on the same. Clearly, the present case would be covered by the decision of the Coordinate Bench as set out above. 9. In view thereof, the impugned order is set aside. 10. The Petitioner is given ..... X X X X Extracts X X X X X X X X Extracts X X X X
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