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VERTIV ENERGY PVT. LTD. vs. THE UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN
Pet. Counsel
Sriram Sridharan
Res. Counsel
Jb Mishra
Ashutosh Mishra
Ram Ochani

Petitioner / Applicant

VERTIV ENERGY PVT. LTD.
Respondent THE UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Dec 6, 2024
Order No.

WRIT PETITION NO. 17902 OF 2024 WITH INTERIM APPLICATION NO. 15458 OF 2024 WITH WRIT PETITION NO. 17902 OF 2024

Citation

2024(12) TAXREPLY 11785
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ORDER

JUDGMENT   (PER MS SONAK J) :- 1. Heard learned counsel for the parties. 2. The Petitioner challenges Show Cause Notice No. 80/JC/THANE/2023-24 dated 07 December 2023 issued under the Central Goods and Services Tax Act, 2017 (“CGST Act”) as being ultra vires and contrary to the law laid down by this Court in Kiran Gems Private Limited Vs Union of India and Ors. 2021 (2) TMI 12 – Bombay High Court. 3. Mr. Sridharan, the learned counsel for the Petitioner, submitted that the impugned show cause notice is issued solely based on the observations of the Central Excise Revenue Audit (“CERA) audit conducted by the Director General of Audit (Central), Mumbai, functioning under the control of Comptroller and Auditor General (“CAG). He submitted that in terms of the law as clarified by this Court in Kiran Gems Private Limited (supra), the CAG or its officials have no jurisdiction to audit private companies like the Petitio....

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