Magicon Impex Private Limited vs. Commissioner Of Central Goods And Service Tax & Ors.
Held
The Court held that while irregularities in issuing audit memos might exist, they do not invalidate the subsequent show cause notice. The notice itself is within the statutory framework and cannot be quashed at the threshold stage.
Facts
The petitioner challenged audit memos and a show cause notice issued under GST law, arguing they were time-barred and based on repeated, illegal audit memos. The petitioner had already paid the initially demanded tax liability.
Key Issues
Whether repeated audit memos issued beyond the prescribed period and the subsequent show cause notice are liable to be quashed due to procedural irregularities in the audit process.
Sections Cited
Section 65, Section 74
AI-generated summary — verify with the full judgment below
W.P. (C) 11522/2024 $~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI
%
Date of Decision : 21.08.2024
+ W.P.(C) 11522/2024 & CM APPL. 47803-04/2024
MAGICON IMPEX PRIVATE LIMITED .....Petitioner Through: Mr Rajesh Mahana, Mr Ramanand Roy, Mr Mayank Kouts, Ms Silky Wadhwa and Mr Shiv Narang, Advocates.
versus
COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS. .....Respondents Through: Mr Anurag Ojha, SSC Mr Subham Kumar, Mr Kumar Abhishek, Advocates.
CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA
VIBHU BAKHRU, J. (ORAL)
The petitioner has filed the present petition, inter alia, praying as under:- “i. Issue a writ of certiorari or any other appropriate writ, order or direction in the nature thereof quashing the repeated audit memos issued on various dated like 11.01.2024, 13.01.2024, 03.07.2024 and 23.07.2024 issued by Respondent No. 3 for being barred
The judgment continues below.
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