Writ jurisdiction and audit record production: court directed records, vigilance inquiry, and affidavit on incomplete audit proceedings.

In writ jurisdiction, the Court considered serious allegations that departmental officers had removed records from the assessee's premises and that audit proceedings remained incomplete without a final report. Because no reply was filed and the allegations were grave, it directed production of the complete departmental record, ordered a vigilance inquiry into the survey, search and audit operations, and required an affidavit explaining the consequences of not issuing a final audit report and the corrective steps contemplated under the applicable circular. The directions also required an explanation for any non-production of the seized or removed files.

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Issues: Whether, in exercise of writ jurisdiction, directions should be issued for production of the departmental records, inquiry into the alleged survey and audit operations, filing of an affidavit on the consequences of non-finalization of the audit report, and an explanation for non-production of the seized or removed files.

Analysis: The petition raised serious allegations that departmental officers had carried away records from the assessee's premises and that the audit proceedings remained incomplete without a final audit report. In the absence of a reply from the respondents and in view of the serious nature of the allegations, the Court found it appropriate to seek the complete record, require a vigilance inquiry into the survey, search and audit operations, and call for an affidavit explaining the consequences of not issuing a final audit report with reference to the applicable circular and the corrective steps contemplated therein.

Conclusion: The requested interim directions were issued, including production of records, inquiry by vigilance, filing of an affidavit, and an explanation if the records were not produced.

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