VARIAN MEDICAL SYSTEMS INTERNATIONAL INDIA PVT. LTD. vs UNION OF INDIA & ORS.

Judgment text excerpt

$~66 & 67 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 28th October, 2025 + W.P.(C) 1064/2025 & CM APPL. 5273/2025 VARIAN MEDICAL SYSTEMS INTERNATIONAL INDIA PVT. LTD. .....Petitioner Through: Mr. Gajendra Maheshwari, Adv. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. R. Ramachandran, SSC with Mr. Prateek Dhir, Adv. for R-2 & 3. 67 AND + W.P.(C) 13605/2025 & CM APPL. 55801/2025 VARIAN MEDICAL SYSTEMS INTERNATIONAL INDIA PVT. LTD. .....Petitioner Through: Mr. Gajendra Maheshwari, Adv. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Gauri Goburdhun, Sr. Panel Counsel for UOI. Mr. R. Ramachandran, SSC with Mr. Prateek Dhir, Adv. for R-2 & 3. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present two petitions arise out of an audit which had been commenced against the Petitioner vide audit notice dated 11th January, 2024 for the Financial Year 2017-18 (from 1st July, 2017) to Financial Year 2022-23. Various notices were issued to the Petitioner and information was sought in the form of documents and clarifications which were duly supplied by the Signature Not Verified Digitally Signed W.P.(C) 1064/2025 & W.P.(C) 13605/2025 Page 1 of 7 By:DHIRENDER KUMAR Signing Date:30.10.2025 17:42:36 Petitioner vide letters dated 22nd February, 2024, 19th April, 2024, 6th September, 2024 and 24th September, 2024. 3. A draft audit report was also prepared by the Department and in respect thereof as well, certain clarifications were sought on 4 th October, 2024. The reply was given by the Petitioner to the clarification sought in the draft audit report on 11th October, 2024. 4. After the said reply was submitted, a pre-Show Cause Notice (hereinafter, ‘pre-SCN’)