TMI Blog2023 (2) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... ax credit has been wrongly availed or utilized - HELD THAT:- The purpose of Show Cause Notice is to enable the noticee to respond to the allegations. In the present case, it is seen that it is a general notice stating that tax has not been paid or short paid or refund has been released erroneously or Input Tax Credit has been wrongly availed or utilised. This, obviously, provides no clue as to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Exemptions allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 872/2023 CM APPL. 3391/2023 (for stay of demand) 3. Issue notice. 4. Learned Counsel for the respondent accepts notice. 5. The petitioner has filed the present petition, impugning an order dated 07.06.2022, under Section 73 of the Central Goods and Services Tax Act, 2017, passed by the Adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion which is required to be addressed by the petitioner. 9. The purpose of Show Cause Notice is to enable the noticee to respond to the allegations. In the present case, it is seen that it is a general notice stating that tax has not been paid or short paid or refund has been released erroneously or Input Tax Credit has been wrongly availed or utilised. This, obviously, provides no clue as to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Ors.: W.P.(C) 9331/2022; decided on 21.09.2022. 16. In view of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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