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6] Shri A.K. Sethi, learned counsel appearing for the petitioner has also relied upon the decision rendered by the Supreme Court in the case of U.P. Power Transmission Corporation Limited and Another vs CG Power and Industrial Solutions Limited and Another reported as (2021) 6 SCC 15, wherein the Supreme Court has in no uncertain terms held that, in the absence of any adjudication, it is impermissible for the power generating company to issue the communication to realize cess solely on the report of the CAG. Shri Sethi has also submitted that in the present case also, the impugned notice has been issued at the instance of Central Audit Team of Comptroller and Auditor General (CAG), Indian Audit and Accounts Department on March, 2021 which works with the Union Government. Thus, it is submitted that the case of the petitioner is squarely covered by the aforesaid order passed by the Supreme Court.

"60. As observed above, UPPTCL demanded and partly realized cess on the supply Contract, solely on the basis of report of the CAG. In our considered view, in the absence of any adjudication, it was impermissible for UPPTCL to issue the impugned communication to realize cess solely on the basis of the report of the CAG.
61. In Centre of Public Litigation v. Union of India reported in (2012) 3 SCC 1, this Court held that when CAG report was subject to scrutiny of the Public Accounts Committee and the Joint Parliamentary Committee, it would not be proper to refer to to findings and conclusions contained therein. In this context, reference may also be made to the decision of this Court in Arun Kumar Agrawal v. Union of India and Others reported in where this Court held:-
67. The question that is germane for consideration in this case is whether this Court can grant reliefs by merely placing reliance on the CAG's Report. The CAG's Report is always subject to parliamentary debates and it is possible that PAC can accept the ministry's objection to the CAG Report or reject the report of the CAG. The CAG, indisputably is an independent constitutional functionary, however, it is for Parliament to decide whether after receiving the report i.e. PAC to make its comments on the CAG's Report."