Delhi HC Quashes CGST Act Order Due to Non-Application of Mind

Max Healthcare Institute Limited Vs Union of India & Ors. (Delhi High Court) The recent judgment of the Delhi High Court in the case of Max Healthcare Institute Limited Vs Union of India & Ors. addresses the issue of non-application of mind by the Proper Officer while passing an order under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner challenged the order dated 24.12.2023, alleging that the Proper Officer failed to consider their detailed reply to the Show Cause Notice, resulting in an erroneous demand raised against them. Detailed Analysis The ...