https://www.taxtmi.com/caselaws?id=286456 The Court addressed challenges to the constitutionality of Rule 5A of the Service Tax Rules, 1994, the competence of the authority issuing the notice, and the excessive number of documents requested for audit purposes. The Court acknowledged the Petitioner's concerns, noting the absence of a saving provision for Rule 5A under the Central Goods and Services Tax Act, 2017. A stay was granted on further proceedings until the next hearing date, emphasizing the need for a thorough review of the documents requested. en-us Tue, 12 Mar 2019 00:00:00 +0530 Thu, 27 Feb 2020 06:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286456 The Court addressed challenges to the constitutionality of Rule 5A of the Service Tax Rules, 1994, the competence of the authority issuing the notice, and the excessive number of documents requested for audit purposes. The Court acknowledged the Petitioner's concerns, noting the absence of a saving provision for Rule 5A under the Central Goods and Services Tax Act, 2017. A stay was granted on further proceedings until the next hearing date, emphasizing the need for a thorough review of the documents requested. Case-Laws Service Tax Tue, 12 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286456