Delhi HC Deprecates Practice Of GST Authorities Issuing 'Template Orders', Says Rejection Of Reply To SCN Must Be On Merits

The Delhi High Court decried the practice of GST authorities issuing template orders without proper examination of the merits of the case. The Court stressed that rejection of replies to show cause notices (SCNs) must be based on a thorough analysis of the content and not be formulaic. The ruling addresses a long-standing concern over the lack of personalized attention in GST assessments. It aims to ensure that decisions are made based on the merits of the case, enhancing fairness and transparency in the GST dispute resolution process.