The High Court dismissed the petition filed by the Petitioner ...

Court Dismisses Petition; CAG Can't Audit Private Firms, Extends Limitation for Suppression Allegations.

December 9, 2024

Case Laws GST HC

The High Court dismissed the petition filed by the Petitioner challenging the show cause notice issued by the Respondents. The Court held that the Comptroller and Auditor General (CAG) or its officials do not have jurisdiction to audit private companies like the Petitioner. Since the impugned show cause notice was not based on any audit undertaken by CAG/CERA, the Court did not delve into the issue of quashing the notice or prohibiting the Respondents from proceeding further. The Court found no infirmity in invoking the extended period of limitation as allegations of suppression or non-declaration were made in the show cause notice. The Court rejected the contention that the documents submitted or explanation offered by the Petitioner were not considered, stating that a show cause notice merely records a prima facie opinion and is not a judgment after adjudication.

View Source

← Previous Next →

The High Court dismissed the petition filed by the Petitioner ...

Court Dismisses Petition; CAG Can't Audit Private Firms, Extends Limitation for Suppression Allegations.

December 9, 2024

Case Laws GST HC

You may also like:

HC determined that invoking extended limitation period under First Proviso to Section 73(1) of Finance Act 1994 was unjustified. Following P&B Pharmaceuticals and...

Failure to produce supporting documents before audit team does not constitute suppression of facts to invoke extended period of limitation u/s 73(1) of Finance Act, 1994....

Extended period of limitation - Since there had been service tax audit conducted prior to the DGGI investigation covering the period under dispute, the suppression...

Maintainability of appeal - extended period of limitation - the only allegation in SCN for invocation of extended period of limitation is that the afore-mentioned...

Extended period of limitation - Suppression of facts or not - The returns contained all the requisite details as that of the invoice numbers, the amount of invoice, the...

Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the...

The key points are: Appropriation of Rs. 11,00,000 deposited under protest during investigation cannot be considered as acceptance of liability. The extended period of...

Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

Professional misconduct by CA - Liability of the Engagement partner with audit firm - Acceptance of the Audit Engagement - The NFRA concluded that the audit firm and the...

Power of CAG to conduct service tax audit of private party - Central Excise Revenue Audit (CERA) - Validity of notice intimating that petitioner’s case has been selected...

Extended period of limitation - Suppression of facts or not - The allegation of suppressing the facts from the department does not hold good in the event of periodic...

Extended period of Limitation - suppression of relevant facts or not - We fail to understand that when the Assessee had changed its method of valuation on the advice of...

Extended period of limitation - related party transaction - in two audits conducted earlier audit party did not raise any objections with regard to valuation and...

Extended period of limitation - suppression of facts - The department has no case that the appellants did not furnish details when required for - appellant cannot be...

Invocation of extended period of limitation - Levy of interest u/s 75 and penalty u/s 78 - the appellant is working as a nodal agency for the Government Project(s) and...

Quick Updates: