Jurisdiction to Conduct Audits u/r 5A of Service Tax Rules Post-CGST Act 2017 Reviewed; No Interim Relief Granted.

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....Jurisdiction/power to conduct audit - to conduct audit Rule 5A of the Service Tax Rules on introduction of CGST Act, 2017 is an issue that requires detailed consideration - grant of interim relief at this stage would prevent the respondents from carrying out audit as permitted under Rule - no stay at this stage....