Abbott Healthcare Private Limited Vs Excise and Taxation Commissioner And Others (Punjab and Haryana High Court)
The Hon’ble High Court of Punjab and Haryana issues notice and grants stay against the said show cause notice. It calls upon Revenue to explain as to how the CAG can conduct audit of a private party/person
The recent order passed by the Hon’ble High Court of Punjab and Haryana. The petitioner is a leading pharmaceutical manufacturer. It was issued a letter, styled as DRC-01 SCN, purportedly, on the ground that Comptroller and Auditor General of India has conducted audit and notice is being issued on the said basis. The SCN did not have a DIN no. The SCN was unsigned. The SCN was sent by email and not uploaded on the portal. There was no audit conducted under section 65 or any pre-scn issued under Form DRC-01A. The notice sought to demand tax along with interest and penalty of over Rs.100 crores. It was issued by the State Tax officer and not the officer authorized under section 73. The SCN has been issued under extended time limit under Notification No.9/2023. The SCN was challenged in writ petition.
The Hon’ble High Court of Punjab and Haryana issues notice and grants stay against the said show cause notice. It calls upon Revenue to explain as to how the CAG can conduct audit of a private party/person.
