Magicon Impex Pvt. Ltd. Vs Commissioner of Central Goods And Service Tax & Ors. (Delhi High Court)
The Delhi High Court, in the case of Magicon Impex Pvt. Ltd. Vs Commissioner of Central Goods And Service Tax & Ors, addressed a writ petition challenging an order dated January 7, 2025, issued under Section 74 of the CGST Act, 2017. This impugned order raised various demands against the petitioner, including for late fees, wrongful availment of input tax credit, and short payment of tax, and also imposed penalties. The petitioner, involved in the export and import of mobile phones and electronics, had a history of litigation concerning GST matters, including a previous successful writ petition for processing a time-barred refund claim and another petition challenging a Show Cause Notice (SCN) that led to the impugned order.
The petitioner contended that the audit memos preceding the SCN were time-barred and that the issuance of multiple audit memos was not in accordance with Section 65(6) of the CGST Act, which outlines the procedure for informing taxpayers of audit findings. While the court in a prior connected writ petition (W.P.(C) 11522/2024) acknowledged the petitioner’s concerns regarding the multiple audit memos, it had nevertheless allowed the adjudication of the SCN to proceed. Upon reviewing the present petition, the High Court observed that the impugned order demonstrated a detailed consideration of the factual issues and the petitioner’s submissions.
