2023 (5) TMI 589

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....ed counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the Revenue. While writ petition was initially filed for various reliefs including relief against the order passed under Section 74 dated 5.7.2022. By virtue of order dated 19.4.2023 passed in these proceedings, the petitioner has confined his relief to prayer number-D which reads as follows:- "issue a writ, order....

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....At present, only audit has been directed and no adverse conclusion has been drawn, therefore, no legal injury has been caused to the petitioner as may warrant exercise of jurisdiction of this Court under article 226 of the Constitution. Having heard learned counsel for the parties and having perused the record, insofar as, there is no material shown to exist that any earlier audit had been permit....