Delhi HC Quashes GST Order for Lack of Reasoning & standardized template

Indian Highways Management Company Limited Vs  Assistant Commissioner Delhi Department of Trade And Taxes And Anr.  (Delhi High Court) Delhi High Court has set aside a GST demand order issued against Indian Highways Management Company Limited by the Assistant Commissioner of Trade and Taxes. The court found that the order, dated August 16, 2024, lacked proper reasoning and was based on a standardized template, similar to previous cases. The matter was remanded for fresh adjudication, ensuring a fair hearing and consideration of the company’s response to the Show Cause Notice (SCN). Indian ...