Siemens Healthcare Pvt Ltd Vs Union of India & Ors. (Delhi High Court)
Writ petition was filed due to reason that ongoing audit was transferred to Anti-evasion wing of CGST Commissionerate and a show cause notice was also issued by Anti-evasion Wing. No such power were conferred by the statute.
Time was granted to respondent i.e. Union of India to sustain the transfer who did not made any submission. Hence, stay was granted to SCN issued by Anti-evasion wing of CGST Commissionerate.
The matter was argued by Ld. Counsel Bharat Raichandani
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
Allowed, subject to all just exceptions.
The application is disposed of.
W.P.(C) 16562/2024 & CM APPL. 70043/2024 (Stay)
1. We take note of the challenge which stands raised in the writ petition with Mr. Raichandani, learned counsel appearing for the writ petitioner, pointing out that the audit was being undertaken by respondent no. 4. Thereafter, in terms of a letter dated 26 February 2024, the said respondent appears to have transferred the ongoing proceedings to the Anti-Evasion Wing of the Central Goods and Services Tax Commissionerate i.e. respondent no. 3.
2. According to learned counsel, the statute confers no such power of transfer upon the fourth respondent.
