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IDEAL UNIQUE REALTORS PRIVATE LIMITED AND OTHERS vs. THE UNION OF INDIA AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Sandip Choraria
Rajarshi Chatterjee
Himangshu Kr. Ray
Res. Counsel
Vipul Kundalia
Sukalpa Seal
Anurag Roy

Petitioner / Applicant

IDEAL UNIQUE REALTORS PRIVATE LIMITED AND OTHERS
Respondent THE UNION OF INDIA AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 22, 2022
Order No.

FMA 297 of 2022 With I.A. No.CAN 1 of 2022

Citation

2022(4) TAXREPLY 5716
Original Order
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ORDER

1. This intra Court appeal is directed against the order dated 22nd November, 2021 in W.P.A. No.15695 of 2021. The appellants /writ petitioners challenged the jurisdiction of the 7th respondent, the Sr. Audit Officer / SSCA-FAP-4 in issuing two communications both dated 22nd March, 2021 enclosing a memo called as “spot memo”. The appellants questioned the action of the 7th respondent in the writ petition, firstly, on the ground that there is no jurisdiction for the audit department to issue such a notice and in this regard, places reliance on the decision of the High Court of Bombay in Kiran Gems Private Limited – Vs. – Union of India reported in 2021 SCC OnLine Bom 98. This decision was relied on for the proposition that the Central Excise Revenue Audit (CERA) cannot conduct audit of records of a private entity apart from stating that the appellants have pointed out that for the self-same reason three earlier proceedings were commenced firstly by C....

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