Kiran Gems Private Limited Vs Union Of India
Date: January 29, 2021
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): Milind Jadhav, Ujjal Bhuyan
Subject Matter
CERA audit cannot be extended to call for audit of a private entity
Summary
The statutory responsibility of the CAG is to audit receipts of the Union and States. These receipts include both direct and indirect taxes. It is duty of the Central Excise Revenue Audit (CERA) to see that sums due to the Government are properly ass…
Heard Mr. Bharat Raichandani, learned counsel for the petitioner and Mr. Pradeep Jetly, learned senior counsel alongwith Mr. J.B. Mishra, learned counsel for the respondents. 2. This petition has been filed under the provisions of Articles 226 and 227 of the Constitution of India by the petitioner, Kiran Gems Private Limited, a private limited company, seeking quashing of notice / intimation dated…