https://www.taxtmi.com/caselaws?id=763703 Delhi HC quashed an order passed under Section 73 of the CGST Act, 2017 by the Assistant Commissioner. The court found the order lacked proper reasoning and demonstrated non-application of mind, violating principles of natural justice. The Assistant Commissioner had adopted a template approach, repeatedly using identical phraseology stating replies were "not comprehensible, conceivable, not perspicuous and ambiguous" without proper consideration. Despite previous judicial caution against such templated orders, the officer failed to make necessary amendments. The petition was allowed and the impugned order dated 16 August 2024 was set aside. en-us Thu, 28 Nov 2024 00:00:00 +0530 Tue, 08 Jul 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763703 Delhi HC quashed an order passed under Section 73 of the CGST Act, 2017 by the Assistant Commissioner. The court found the order lacked proper reasoning and demonstrated non-application of mind, violating principles of natural justice. The Assistant Commissioner had adopted a template approach, repeatedly using identical phraseology stating replies were "not comprehensible, conceivable, not perspicuous and ambiguous" without proper consideration. Despite previous judicial caution against such templated orders, the officer failed to make necessary amendments. The petition was allowed and the impugned order dated 16 August 2024 was set aside. Case-Laws GST Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763703