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MAGICON IMPEX PRIVATE LIMITED vs. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Rajesh Mahana
Ramanand Roy
Res. Counsel
Anurag Ojha,
Subham Kumar

Petitioner / Applicant

MAGICON IMPEX PRIVATE LIMITED
Respondent COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & OTHERS
Court Delhi High Court
State

Delhi

Date Aug 21, 2024
Order No.

W. P. (C) 11522/2024 & CM APPL. 47803-04/2024

Citation

2024(8) TAXREPLY 10683
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. 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 by limitation as prescribed under sub-section (4) of section 65 of the Central Goods and Services Tax Act 2017. ii. Issue a writ of mandamus or any other appropriate writ, order or direction in the nature thereof directing the Respondent No. 3 to submit the original note sheet wherein the permission of the Commissioner under Section 65 (1) of the CGST Act was granted to carry out the audit of business of the Petitioner for the specific period i.e. 2017-18 to 2019-20 which was later extended to 2020-21. iii. Issue a writ of certiorari or any other appropriate writ, order or direction in the nature thereo....

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