sec 140

As per section 140(1), the auditor can be removed from his office before the expiry of his term only by a special resolution after obtaining the previous approval of CG...
irrespective of who has appointed the auditor(first or subsequent) , if he is being removed before the expiry of the term , prior approval of CG is required as given in section 140(1) and also the auditor must be given a reasonable opportunity of being heard..
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Section 140 is applicable when auditor is removed before expiry of his term.
however in case auditor's term is expiring in the next agm amd he is not reappointed then section 139(9) comes into picture for which CG approval not required.

As per the provisions of the Companies Act 2013 the tennure of the First Auditor is till the conclusion of First AGM. So if auditor is not reappointed after the conclusion of First AGM , then provision of section 140 is not applicable. Section 140 speaks of the removal of auditor before the expiry of his tennure. but in case of first auditor, the tennure of the first auditor is till the conclusion of first AGM only