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

Judgment text excerpt

$~237 * 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 mobile phones and other similar electronic products. The Signature Not Verified Signed By:DHIRENDER W.P.(C) 5046/2025 Page 1 of 6 KUMAR Signing Date:24.04.2025 12:20:46 Petitioner had filed a refund claim some time in 2019 and the same was rejected as being time barred as per Section 54(1) of the CGST Act. The Petitioner at that stage had filed the Writ Petition 6556/2020 titled Megicon Impex Pvt Ltd vs. Commissioner Of Central Goods And Services Tax Delhi West & Ors. seeking processing of the refund. In the said petition, order dated 6th February, 2023 was passed directing processing of