SKP SECURITIES LTD. / INFINITY INFOTECH PARKS LTD. Versus DEPUTY DIRECTOR (RA-IDT) & ORS - 2013 (1) TMI 549 - CALCUTTA HIGH COURT - Service Tax
......... Bench for adjudication. 58. The issues involved in the writ application being W.P. No. 20517 (W) of 2012, though not identical, are to a great extent similar to the issues involved in W.P. No. 21053 (W) of 2011 disposed of earlier inasmuch as proceedings have been reopened on the recommendation of the CERA, which is an audit team subordinate to the Comptroller and Auditor General of India. In the aforesaid case too the audit was undertaken by the Comptroller and Auditor General on his own, without any request from the President of India or the Governor of the State. The findings in Writ Petition No. 21053 (W) of 2011 would have a substantial bearing on the decision in W.P. No. 20517 (W) of 2012 Judicial Propriety demands that W.P. No. 20517 (W) of 2012 should also be placed before the Division Bench along with W.P. No. 21053 (W) of 2011 for analogous hearing. 59. The two Writ Petitions may be placed before the Hon'ble the Chief Justice for assignment to a Division Bench.