MAGICON IMPEX PVT. LTD. THROUGH ITS DIRECTOR GURDEEP SINGH SUDDAN v. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
MAGICON IMPEX PVT. LTD. THROUGH ITS DIRECTOR GURDEEP SINGH SUDDAN
v.
COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS.
W.P.(C) 9893/2025 dated 15.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : In favour of assessee
Demand – ITC availed from supplier whose registration cancelled ab initio – Petitioner claimed overlap with IGST demand already under appeal – Department contended separate liability under CGST & SGST – Court referred Mukesh Kumar Garg vs. Union of India & Ors.( 2025 Taxo.online 681) wherein held in case of fraudulent availment of ITC through bogus invoicing writ petitions ordinarily not to be entertained – ITC already reversed by petitioner to be considered for pre-deposit waiver – Held: Writ petition disposed – Appeal permitted to be filed manually within one month.
Represented By:
Counsel for the Petitioner: Rajesh Mahna, Ramanand Roy, Silky Wadhwa, Shiva Narang, Mukesh Yadav, Mayank Kouts & Ridhi Mahna, Advs
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