ORDER

11.12.2024 Heard Ms. M. Nirola, learned counsel for the petitioner. Also heard Mr. B.

Choudhury, learned Standing Counsel for the Finance and Taxation Department. 2] In this case, the petitioner was issued a Summary of the Show Cause Notice dated 28.09.2024 in the GST DRC-01. In the said Summary of the Show Cause Notice, it was mentioned that the Show Cause Notice was attached. Along with the said Summary of the Show Cause Notice, there was an attachment to the determination of tax dated 28.09.2024. The petitioner did not reply to the Show Cause Notice in view of the fact that there was no Show Cause Notice attached to the Summary of the Show Cause Notice. Pursuant thereto, the Order dated 24.12.2024 and 16.08.2024 was issued in GST DRC-07. To the said Order uploaded in GST DRC-07, there was an attachment stating the manner in which the determination was made. The reason assigned for passing of the said order was that the taxpayer had not replied or contested the notice, and as such, had been agreed with the terms of the notice. It is relevant to mention that the attachments to both the GST DRC-01 as well as the GST DRC-07 did not contain any signature of the Proper Officer. It