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2024 (2) TMI 1001 - DELHI HIGH COURTViolation of principles of natural justice (non-speaking order) - impugned order is cryptic order merely using a template and does not give any reason - demand under Section 16 (2)(c) and 17 (5) of the Goods and Services Tax Act, 2017 - HELD THAT:- Perusal of the order shows that the order is a cryptic order without giving any details. After narrating the recitals, it merely records ‘in view of above, there is no option but to proceed with the demands mentioned in the Show Cause Notice’. The impugned order is accordingly set aside. Petitioner is given an opportunity to file a reply to the Show Cause Notice within one week from today. On such a reply being filed, the proper officer shall adjudicate the Show Cause Notice afresh within a period of four weeks after giving an opportunity of personal hearing to the petitioner to the petitioner. The proper officer shall pass a detailed speaking order. Petition disposed off.
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