In the matter of Max Health Care Institute Ltd
Delhi HC quashes order passed imposing demand u/s 73 of the CGST Act as unsustainable, holds that the Proper Officer has not applied his mind to the Assessee’s reply and didn’t consider it on merits; Thus, remands the matter for re-adjudication with a direction that hearing opportunity shall be granted and a fresh speaking order u/s 75(3) of the CGST Act shall be passed; As regards the Officer’s stance that reply to SCN was unsatisfactory, HC opines that the reply is a detailed reply and the Proper Officer had to at least consider the reply on merits and then form an opinion whether the reply was devoid of merits; Observes that if the Proper Officer was of the view that further details were required, the same could have been specifically sought from the Assessee however, no such opportunity was given to the Assessee to clarify its reply or furnish further documents/details; Further, states that challenge to Notification No. 9/2023-CT dated March 31, 2023 and Notification No. 9/2023-ST dated June 22, 2023 has been kept open