2019 (12) TMI 1052

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....Harpreet Singh and Ms. Suhani Mathur, Advocates. O R D E R 1. The petitioner has preferred the present writ petition to assail the summons dated 23.09.2019 issued by respondent No. 2 at the petitioner's Gurugram Office situated at Plot No. 290, Udyog Vihar, Phase-2, Gurugram, Haryana. The said summons, in its opening, inter alia, states: "Whereas a case against/about M/s Intertek....

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....les, 1994 has been struck down by this Court in Mega Cabs (P) Ltd. vs. Union of India, 2016 (43) STR 667 (Del.) = 2016 (6) TMI 163 - DELHI HIGH COURT. The said decision, we are informed, is under challenge before the Supreme Court and has been stayed by the Supreme Court. 3. Mr. Singh, who appears on advance notice, points out that the summons has been issued in furtherance of inquiry/ investig....

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....estigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed;" 4. He, therefore, submits that t....

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.... 2014 of the Central Government, to the extent that it authorises the officers of the Service Tax Department, the audit party deputed by a Commissioner or the CAG to seek production of the documents mentioned therein on demand is ultra vires the FA and, therefore, strikes it down to that extent." 5. Having heard learned counsel for the petitioner and Mr. Singh, who appears on advance notice, we....