https://www.taxtmi.com/caselaws?id=403520 The Bombay High Court held that the Comptroller and Auditor General's audit powers are confined to the constitutional and statutory scheme and do not extend to a private company absent express authority. Section 16 was treated as governing audit of receipts into the Consolidated Fund, not as a general power to demand production of records from a private entity. Section 20 applies only where a body or authority is referred for audit by the President, Governor, or Administrator, and no such referral was shown. Because Parliament uses express audit machinery and safeguards where private assessee records are to be examined, the notice and annexure seeking a CERA audit were without jurisdiction and unsustainable. en-us Fri, 29 Jan 2021 00:00:00 +0530 Tue, 15 Jun 2021 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403520 The Bombay High Court held that the Comptroller and Auditor General's audit powers are confined to the constitutional and statutory scheme and do not extend to a private company absent express authority. Section 16 was treated as governing audit of receipts into the Consolidated Fund, not as a general power to demand production of records from a private entity. Section 20 applies only where a body or authority is referred for audit by the President, Governor, or Administrator, and no such referral was shown. Because Parliament uses express audit machinery and safeguards where private assessee records are to be examined, the notice and annexure seeking a CERA audit were without jurisdiction and unsustainable. Case-Laws Service Tax Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403520