Siemens Healthcare Pvt Ltd Vs Union of India & Ors. (Delhi High Court)
Summary: The Delhi High Court considered a writ petition filed by M/s Siemens Healthcare Pvt Ltd challenging the transfer of its Goods and Services Tax (GST) audit file from the Audit Wing to the Anti-Evasion Wing. The petitioner’s case was that the Additional Commissioner (Audit Wing) had no power to transfer the file to the Anti-Evasion Wing.
The petitioner relied upon Section 65 of the Central Goods and Services Tax Act, 2017, submitting that an audit was required to be completed within three months from the date of commencement of the audit, with a possible further extension of six months where the Commissioner was satisfied and the statutory requirements were met. According to the petitioner, the audit in the present case had been completed after nearly two years.
The respondents opposed the challenge. Their submission was that the Additional Commissioner (Audit) and the Additional Commissioner (Anti-Evasion Wing) were functioning under the same Commissionerate. It was further submitted that the petitioner had not been cooperating with the Audit Wing and had not furnished the documents sought by it. Consequently, the matter was transferred to the Anti-Evasion Wing.
The Court held that the transfer of the file from one wing to another was essentially an administrative exercise. It found that, in the absence of any statutory prohibition under the CGST Act against such transfer, the transfer by itself could not constitute a ground for interference in exercise of writ jurisdiction.
