Calcutta High Court (Appellete Side)
Company Ltd vs Union Of India & Ors on 12 July, 2022
Author: Md. Nizamuddin
Bench: Md. Nizamuddin
12.07.2022.
p.b.
Sl. No.28.
W.P.A. 4983 of 2018 M/s. Magma HDI General Insurance Company Ltd.
Vs. Union of India & Ors.
Mr. J. K. Mittal, Mr. Paritosh Sinha, Mr. Amitava Mitra, Ms. Antara Chowdhury.
........for the petitioner. Mr. U. S. Bhattacharya, Mr. Tapan Bhanja.
.........for the CGST authority. Mr. Pramod Kr. Drolia.
.........for the UOI.
Heard learned advocates appearing for the parties. In course of hearing, Mr. Mittal, learned advocate appearing for the petitioner, has drawn my attention to an order of the Hon'ble Supreme Court passed on 26th September, 2016 in Special Leave to Appeal (C) No.26675 of 2016 by which order of the Delhi High Court dated 3rd June, 2016 in W.P.(C) No.5192 of 2015 in the case of Mega Cabs Private Limited Vs. Union of India, staying the aforesaid judgment of the Delhi High Court declaring Rule 5A(2) of Service Tax Rules, 1994 as ulta vires. That issue has some relevance in adjudication of this writ petition. Considering these facts, in view of the interim order passed by this Court in this matter on 3rd May, 2019 is modified to the extent that the authorities are at liberty to 2 complete the assessment in question but shall not give effect to the same till the final decision of the Hon'ble Supreme Court in the aforesaid case of Mega Cabs Private Limited Vs. Union of India (supra), or until further order whichever is earlier.
Liberty to the parties to mention.
(Md. Nizamuddin, J.)