Magicon Impex Private Limited Vs Commissioner of Central Goods And Service Tax
Date: August 21, 2024
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU, SACHIN DATTA
Subject Matter
Audit Memo errors do not impact validity of SCN
Summary
In this case, the petitioner has filed a petition contesting the legality of repeated audit memos issued by the tax authorities, asserting that they are barred by the statutory limitation under Section 65(4) of the Central Goods and Services Tax (CGS…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 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 ba…