TaxTMI 
TaxTMI 
2014 (12) TMI 417
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....JUDGEMENT Per: Akil Kureshi: 1. Petitioner has challenged a communication dated 24.09.2014 as at Annexure­B to the petition under which the Assistant Audit Officer of Principal Director Auditor (Central) has communicated the petitioner that the audit of service tax revenue records of the petitioner's unit would be conducted by a party from the office of the Principal Director Auditor (Ce....
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....iance in this way is placed on the decision of the learned Single Judge of the Calcutta High Court in case of SKP Securities Ltd. dated 26th September 2012, copy of which is produced at page 36 of the compilation of this petition. It was contended that quite apart from Rule 5A being ultra vires, Rule 5A1 when refers to an officer authorized by the Commissioner for the purpose of carrying out any s....
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....r, relies on Regulation 169 of the Regulations of Audit and Accounts, 2007. Reliance is also placed on the observations of Supreme Court in case of Association of Unified Tele Services Providers & Others v. Union of India in the judgment dated 17th April 2014. In the said decision, however, the observations that the CAG had a duty to examine and satisfy himself that all the rules and procedures ar....
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....ugned communication would arise. Subsidiary question would be, even if Rule 5A is valid, would the communication in question be covered within the powers of the Commissioner as envisaged under sub­rule (1) of Rule 5A, which empowers the Commissioner to authorize any person to carry out the inquiry with respect to the accounts of an assessee. Whether such authorized persons can be an outsider o....