9911796707
TMI Blog2025 (4) TMI 1465X X X X Extracts X X X X X X X X Extracts X X X X ..... rder 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 21st August, 2024: "2. The petitioner is, essentially, aggrieved by the Show Cause Notice dated 01.08.2024 (hereafter the impugned SCN) issued by the adjudicating authority under Section 74 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) read with Section 20 of the Integrated Goods and Services Tax Act, 2017 (hereafter the IGST Act). 3. The impugned SCN has been issued purportedly pursuant to the finding of the audit conducted under Section 65 of the CGST Act/DGST Act. The petitioner claims that it filed an application for refund of tax for the months of October, 2017; January, 2018; and February, 2018. On 19.12.2019 the petitioner's cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax as determined, along with the interest and penalties as applicable. 9. Mr Ojha, the learned counsel appearing on behalf of the respondents has been unable to point out any statutory provision or rule, which contemplates issuance of such demand letters during the course of an audit. 10. Having stated the above, we are unable to accept that the impugned SCN is liable to be quashed for the said reason. Although, the impugned SCN may be premised on the findings of the audit report, the same is within the statutory framework. Any irregularities in issuing the audit memos does not impinge the validity of the impugned SCN. 11. In view of the above, we are unable to accept that the impugned SCN is liable to be set aside at the thresho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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