https://www.taxtmi.com/caselaws?id=442544 HC examined the validity of Rule 5A of Service Tax Rules 1994 in context of Finance Act 1994 and CGST Act 2017. The Court acknowledged prior Division Bench decisions striking down Rule 5A(2) as ultra vires, noting pending Supreme Court proceedings in Travelite and Mega Cabs cases. Despite arguments about saved proceedings under Section 174 of CGST, the Court maintained reservations about the rule's fundamental validity. The matter was ultimately adjourned pending further legal review. en-us Tue, 29 Aug 2023 00:00:00 +0530 Sat, 19 Apr 2025 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442544 HC examined the validity of Rule 5A of Service Tax Rules 1994 in context of Finance Act 1994 and CGST Act 2017. The Court acknowledged prior Division Bench decisions striking down Rule 5A(2) as ultra vires, noting pending Supreme Court proceedings in Travelite and Mega Cabs cases. Despite arguments about saved proceedings under Section 174 of CGST, the Court maintained reservations about the rule's fundamental validity. The matter was ultimately adjourned pending further legal review. Case-Laws GST Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442544