Section 73 of the CGST Act, 2017--- Order — Unsigned Order - The petitioner challenged an order dated 07.06.2022, issued under Section 73 of the Act, raising a total demand of Rs. 49,26,623/- and a Show Cause Notice dated 06.02.2021 has also been issued. The court observed that the SCN does not spell out the allegation which is required to be addressed by the petitioner. The purpose of SCN is to enable the noticee to respond to the allegations. Further, neither the impugned order dated 07.06.2022 nor the Show Cause Notice is signed by the concerned Officer. The impugned order cannot be sustained as it is unsigned. This issue is covered by the decision of a coordinate Bench of this Court in Railsys Engineers Private Limited & Anr. v. The Additional Commissioner of CGST (Appeals-II) decided on 21.07.2022 . 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.

Held that:- The Hon’ble Court set aside the impugned order dated 07.06.2022 but did not consider to set aside the SCN and provided an opportunity to the petitioner to file a reply to the notice, within a period of two weeks.