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TMI Blog2024 (12) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... y and the Department ought not been prevented from conducting preliminary inquiry relating to the books of accounts of a registered person and no prejudice can be said to have been caused to the concerned registered person. There are no reason to interfere with the audit proceedings - petition dismissed. - HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA AND HON'BLE MR. JUSTICE SANJAY VASHISTH. Present: For the Petitioner: Mr. Kavita Jha, Senior Advocate, (through VC mode), Mr. Shammi Kapoor, Advocate, Mr. Vishal Kumar, Advocate, (through VC mode), and Mr. Ajiteshwar Singh, Advocate,. For the Respondents CBIC: Mr. Sourabh Goel, Senior Standing Counsel,. SANJEEV PRAKASH SHARMA, J (ORAL) 1. Petitioner, by way of present writ petition, ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities. (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed. (2) The officers referred to in sub-section (1) may conduct audit at the place of business of the registered person or in their office. (3) The registered person shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit in such manner as may be prescribed. (4) The audit under sub-section (1) shall be completed within a period of three months from the date of commencement of the audit: Provided that where the Commissioner is satisfied that audit in respect of such registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period prescribed therein. 7. In the opinion of this Court, the audit is akin to a preliminary inquiry and the Department ought not been prevented from conducting preliminary inquiry relating to the books of accounts of a registered person and no prejudice can be said to have been caused to the concerned registered person. 8. We therefore, do not find any reason to interfere with the audit proceedings. 9. The submission of learned Senior counsel for the petitioner that the respondents have already taken action under Section 73 of the Act, would not be a ground to restrain the authorities from conducting audit, as the audit may result in detection of tax not paid or short paid or erroneously refunded or it may be even otherwise, to the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X
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