M/S Engineers India Limited v. Union Of India & ORS.

$~21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 12673/2023 & CM APPLs. 49952/2023, 9008-09/2024 M/S ENGINEERS INDIA LIMITED ..... Petitioner Through:

Mr. Karan Sachdev, Mr. Kunal Kapoor, Mr. Yatharth Tripathi, Advocates.

versus UNION OF INDIA & ORS. ..... Respondents Through:

Mr. Rajeev Aggarwal, ASC for R-2 and 3.

CORAM:

HON'BLE MR. JUSTICE SANJEEV SACHDEVA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R

% 14.02.2024 1.

Petitioner inter alia seeks quashing of notice dated 24.08.2023, whereby a special audit has been directed to be conducted against the petitioner in terms of Section 63 of the Central Goods and Services Tax Act, 2017 ["CGST"].

2.

Learned counsel for respondents submits that challenge to the direction of special audit has become infructuous for the reason that audit has already been conducted and report submitted and pursuant thereto, a show cause notice under Section 73 of CGST has been issued to the petitioner.

3.

Learned counsel for the petitioner seeks leave to withdraw the petition with liberty to take appropriate proceedings in accordance with law, while reserving the right of the petitioner to impugn the validity of audit as also the constitutional validity of Section 66 of the CGST and validity of show cause notice issued consequent to the audit.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 21/02/2024 at 14:49:30

4.

In view of the above, petition is dismissed as withdrawn. 5.

All rights and contentions of the parties are reserved. SANJEEV SACHDEVA, J RAVINDER DUDEJA, J FEBRUARY 14, 2024/vp The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 21/02/2024 at 14:49:30