JUDGMENT

Vibhu Bakhu, J. The petitioner has filed the present petition impugning an order dated 03.04.2023 (hereafter `impugned order') passed by respondent No. 2.

2. The petitioner also impugns the Show Cause Notice dated 01.08.2022 (hereafter `impugned Show Cause Notice') issued under Section 73 of the Delhi Goods and Services Tax Act, 2017 (hereafter `the Act').

3. It is material to note that the impugned Show Cause Notice alleges that "tax has not been paid or short paid or refund has been released erroneously or input tax credit has been wrongly availed", but does not disclose any detailed reasons for proposing the demand.

4. In terms of the impugned notice, the petitioner was to submit its reply by 01.09.2022 and was also informed of a personal hearing scheduled on 19.08.2022 at 11:00 a.m.

5. As apparent from the face of the impugned Show Cause Notice, the same did not clearly specify grounds on which a demand was proposed to be raised. Although, the said Show Cause Notice did indicate a table mentioning the quantum of tax and interest; it is not clear whether the said tabular statement was related to the proposed demand or called upon the petitioner to justify the same.

6.