MAGICON IMPEX PVT. LTD. vs COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 22nd April, 2025 W.P.(C) 5046/2025 & CM APPL. 23151/2025 MAGICON IMPEX PVT. LTD. .....Petitioner Through: Mr. Rajesh Mahna, Mr. Ramanand Roy, Ms. Silky Wadhwa, Ms. Ridhi Mahna, Advocates versus COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS. .....Respondent Through: Mr. Anurag Ojha, Sr. SC with Mr. Shubham Kumar and Mr. Dipak Raj, Advocates for R-1 to R-3 CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Articles 226 & 227 of the Constitution of India challenging the impugned order dated 7th January, 2025 passed by the Respondent No. 2 - Assistant Commissioner of Central Goods and Service Tax under Section 74 of the Central Goods and Services Act, 2017 (hereinafter “CGST Act”). 3. Vide the impugned order various demands have been raised against the Petitioner and penalty has been imposed. The said demand is in respect of late fee and wrongful availment of input tax or short payment of tax. 4. The case of the Petitioner is that it is engaged in the business of export and import of mobil