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    <title>2024 (10) TMI 1437 - ORISSA HIGH COURT</title>
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    <description>The writ petition challenging an adjudication order and the legality of show cause proceedings under a repealed enactment was disposed of by applying the Delhi High Court decision in Mega Cabs Pvt. Ltd. The Court noted that the same challenge, including the constitutional validity of Rule 5A of the Service Tax Rules, 1994, was already decided in that precedent and that the matter was pending before the Supreme Court. Without expressing any view on the merits, the Court declined to re-adjudicate the substantive issues and directed disposal of the petition in terms of that earlier judgment.</description>
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      <description>The writ petition challenging an adjudication order and the legality of show cause proceedings under a repealed enactment was disposed of by applying the Delhi High Court decision in Mega Cabs Pvt. Ltd. The Court noted that the same challenge, including the constitutional validity of Rule 5A of the Service Tax Rules, 1994, was already decided in that precedent and that the matter was pending before the Supreme Court. Without expressing any view on the merits, the Court declined to re-adjudicate the substantive issues and directed disposal of the petition in terms of that earlier judgment.</description>
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