2019 (7) TMI 280

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....B. Mishra for Respondents. P.C: Heard. 2. Rule. Respondents waive service. 3. This petition seeks a declaration that Respondents do not have power under Rule 5A of the Service Tax Rules, 1994 read with Section 174(2)(e) of the Central Goods and Services Tax Act, 2017 (CGST Act) to conduct audit for the period October 2013 to June 2017 i.e. prior to the introduction of CGST Act on 1st J....

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.... in respect of identical challenge granted interim relief to the petitioner. It is also submitted that in any event, the Delhi High Court in Mega Cabs Pvt. Ltd. V/s. Union of India 2016 (43) S.T.R. 67 (Del.) has held that Rule 5A of Service Tax Rules, 1994 is ultra virus to parent Act i.e. Finance Act, 1994. Therefore, bad. Thus, Rule 5A of the Service Tax Rules, 1994, it is submitted, cannot be e....

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....ubject to further consideration by the Courts itself on the next date. Mr.Raichandani informs us that no further order in the above matters have been passed by the above courts. Thus, not much support can drawn by the petitioner on the basis of the above decisions as they are still awaiting consideration. So also the reliance upon the judgment of Delhi High Court in Mega Cabs Pvt. Ltd. (supra) is ....

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.... 1994 and Section 174(2)(e) of the CGST Act. At the final hearing, if the challenge is negatived, there would be a delay in conducting the audit which would then result in difficulty as papers and persons who are in a position to be respond to audit queries may not be available and/or their memories may fail. Besides any action to be taken pursuant to the audit may become time barred, if not alrea....