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Delhi HC Quashes GST Demand Order Due to Lack of Reasoning
Case Law Details
- Case Name
- ICICI Lombard General Insurance Co. Ltd Vs Union of India & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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ICICI Lombard General Insurance Co. Ltd Vs Union of India & Ors. (Delhi High Court)
In ICICI Lombard General Insurance Co. Ltd vs. Union of India & Ors., the Delhi High Court quashed a GST demand order issued under Section 73 of the CGST Act, 2017. The petitioner had challenged the order, arguing that despite submitting a detailed response to the show cause notice (SCN), the tax officer summarily dismissed the objections without proper evaluation. The order stated that the reply was “not comprehensible, conceivable, or perspicuous,” without providing any su...
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