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

$~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 2024. 3. A draf