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1 - 7 of 7 (0.28 seconds)Section 173 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Travelite (India) vs Uoi And Ors. on 4 August, 2014
3. In this context, the petitioner would draw
our attention to the final communication dated
09.10.2018 issued by the CAG rejecting the
petitioner's objection to initiation of such
audit. The respondents seem to be relying heavily
on Rule 5A of the Service Tax Rules, 1994 for
exercising such powers of audit. Such Rule 5A, as
it stood earlier, was challenged before the Delhi
High Court and was struck down, as being
unconstitutional, in the judgment in case of
Travelite (India) v. Union of India reported in
2014 (35) S.T.R. 653 (Delhi). Before this Court,
one Sadbhav Engineering Limited had disputed the
authority of CAG to carry out such Service Tax
audit.
Mega Cabs Pvt. Ltd. vs Union Of India & Ors. on 3 June, 2016
5. Counsel for the petitioner submitted that
thereafter, Rule 5A of the Service Tax Rules,
1994 was amended. The amended Rule also came to
be challenged before the Delhi High Court in case
of Mega Cabs Pvt. Ltd. v. Union of India. The
Delhi High Court again struck down the Rule in
judgment reported in 2016 (43) S.T.R. 67 (Del.).
Counsel candidly stated that the Supreme Court
has stayed the judgment of the Delhi High Court
in case of Mega Cabs Pvt. Ltd. by an order dated
26.09.2016.
The Central Goods and Services Tax Act, 2017
Finance Act, 1999
Sadbhav Engineering Ltd. vs Union Of India (Uoi) on 4 March, 2005
This Court, in case of Sadbhav Engineering
Limited v. Union of India reported in 2016 (46)
S.T.R. 22 (Guj.), by recording brief reasons, had
granted stay against further proceedings. The
Court had noted the decision of Delhi High Court
in case of Travelite (India) striking down the
validity of the said Rule. It was observed as
under;
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