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Case Law Details

Case Name : Magicon Impex Private Limited Vs Commissioner of Central Goods And Service Tax & Ors. (Delhi High Court)
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Magicon Impex Private Limited Vs Commissioner of Central Goods And Service Tax & Ors. (Delhi High Court)

In Magicon Impex Private Limited vs Commissioner of Central Goods And Service Tax & Ors., the Delhi High Court examined whether errors in issuing audit memos affected the validity of a GST show cause notice (SCN). The petitioner challenged multiple audit memos and a recent SCN, arguing they were issued beyond the limitation period prescribed under Section 65 of the CGST Act. The petitioners contended that repeated audit memos and the SCN were invalid as they cov

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