VERTIV ENERGY PVT. LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The Petitioner challenges Show Cause Notice No.80/JC/THANE/2023-24 dtd. 7/12/2023 issued under the Central Goods and Services Tax Act, 2017 ("CGST Act") as being ultra vires and contrary to the law laid down by this Court in Kiran Gems Private Limited Vs. Union of India and Ors. [2021 (2) TMI 12 - Bombay High Court]

(3.) Mr. Sridharan, the learned counsel for the Petitioner, submitted that the impugned show cause notice is issued solely based on the observations of the Central Excise Revenue Audit ("CERA) audit conducted by the Director General of Audit (Central), Mumbai, functioning under the control of Comptroller and Auditor General ("CAG). He submitted that in terms of the law as clarified by this Court in Kiran Gems Private Limited (supra), the CAG or its officials have no jurisdiction to audit private companies like the Petitioner.