Delhi HC Quashes GST Order for standardized template with no clear reasoning

Xerox India Limited Vs Assistant Commissioner (Delhi High Court)

The Delhi High Court set aside an order passed by the Assistant Commissioner under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act) against Xerox India Limited. The order, dated August 16, 2024, had confirmed the GST demand after rejecting the company’s response to a Show Cause Notice (SCN). The court found that the decision was based on a standardized template with no clear reasoning, reflecting a lack of application of mind.

Xerox India Limited had responded to the

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