2019 (4) TMI 524

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....Tax Audit-I Commissionerate (Respondent No.2) requiring the Petitioner to produce the following documents for the purposes of Audit of its accounts/records for the period from 2014-15 to June, 2017: "i) Copies of Balance Sheet, Trial Balance and Annual Financial Statement for the years 2014-15 to 2017-18. ii) Copies of Service Tax returns (ST-3) for the year 2014-15 to June 17. iii) Annual returns submitted to the Registrar of Companies, Sales Tax Returns, Income tax Returns along with annexure for the years 2014-15 to 2017-18. iv) Returns if any submitted to the Banks/Financial Institutions for the years 2014-15 to 2017-18. v) Cost Audit, Tax Audit and Internal Audit Reports, wherever applicable....

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....gainst the above judgment has stayed the operation of this Court‟s judgment. 3. Mr. J. K. Mittal, learned counsel for the Petitioner, has placed reliance an order passed by the High Court of Gujarat in M/s OWS Warehouse Services LLP vs. Union of India 2018 (19) GSTL 27 (Guj) where after noticing the judgment of this Court in Mega Cabs (supra) and the stay thereof by the Supreme Court, the Gujarat High Court nevertheless stayed a similar notice issued to the Petitioner in that case. The Gujarat High Court noticed that while enacting the Central Goods and Services Tax Act, 2017 there was no provision saving Rule 5A of the ST Rules to enable fresh proceedings for audit to be initiated under that rule for a period prior to the repeal o....