https://www.taxtmi.com/caselaws?id=220444 Audit powers of the Comptroller and Auditor General must rest on a clear constitutional or statutory source; the text states that, absent a request from the President or Governor or other competent authority, Section 16 of the CAG Act did not authorise audit of a non-government company's accounts or service tax records. Rule 5A of the Service Tax Rules, 1994 was read as permitting production of records for a lawful audit demand, not as creating an independent power for CAG-led audit. The commentary concludes that subordinate legislation cannot enlarge audit jurisdiction beyond the parent enactment. en-us Wed, 26 Sep 2012 00:00:00 +0530 Wed, 30 Jul 2014 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220444 Audit powers of the Comptroller and Auditor General must rest on a clear constitutional or statutory source; the text states that, absent a request from the President or Governor or other competent authority, Section 16 of the CAG Act did not authorise audit of a non-government company's accounts or service tax records. Rule 5A of the Service Tax Rules, 1994 was read as permitting production of records for a lawful audit demand, not as creating an independent power for CAG-led audit. The commentary concludes that subordinate legislation cannot enlarge audit jurisdiction beyond the parent enactment. Case-Laws Service Tax Wed, 26 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220444