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SKP SECURITIES LTD. / INFINITY INFOTECH PARKS LTD. Versus DEPUTY DIRECTOR (RA-IDT) & ORS - 2013 (1) TMI 549 - CALCUTTA HIGH COURT

Extract:-
Writ Petition - Whether the CAG of India, has power and/or authority and/or jurisdiction to audit the accounts, service tax records or other documents of the petitioner company, which is not an undertaking of the Central Government or any State Government - Whether Rule 173(6)(c) of Central Excise Rules, 1944, which provides that Commissioner or the Comptroller and Auditor General of India would be entitled to undertake the audit of records of any assessee - The word or has to be read conjunctively or disjunctively in Rule 173(6)(c) - Special audit u/s 72A of the Finance Act 1994 Ultra Virus of Rule 5A of the Service Tax Rules - Held that - In view of Single member bench notice cannot be sustained and the same is liable to be set aside. But in view of judgment rendered in case of Berger Paints India Limited in the context of Rule 173-G(6)(c) which is in para materia with Rule 5A of the Service Tax Rules, this Court is of the view that judicial propriety demands that this writ application be referred to a Division Bench for adjudication - Referred to divisional bench



 

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