2019 (3) TMI 1728

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..... P.C. Yadav, Senior Panel Counsel with Ms. Neha Gupta, Advocate, Mr. Amit Bansal, Senior Standing Counsel ORDER CM Appl.No. 11527/2019 (exemption) 1. Exemption allowed, subject to all just exceptions. CM Appl.No. 11526/2019 (stay) 2. Notice. Mr. P.C. Yadav, Senior Panel Counsel accepts notice for Respondent No.1. Mr. Amit Bansal, Advocate accepts notice for the RespondentNo.2. 3....

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....udit and Internal Audit Reports, wherever applicable. 6. Period and date of last audit along with audit report. 7. Copy of Service Tax Registration. 8. Statement showing taxable value & Service Tax paid through PLA & Cenvat separately for the audit period may be enclosed. Cenvat availed may also be given in a separate chart (The Statement should tally with ST-3). ....

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....ltra vires the Finance Act, 1994. However, the Supreme Court of India while issuing notice in the Special Leave Petition (C) 26675 of 2016 filed by the Union of India against the above judgment has stayed the operation of this Court's judgment. 5. 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 ....

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....powered under sub-Rule (1) or an audit party deputed the Commissioner or Controller and Auditor General". When enquired whether the Assistant Commissioner (Audit) was duly authorised by the Commissioner, Mr. Amit Bansal, learned counsel for Respondent No.2 sought time for instructions. 7. The third issue raised by the Petitioner concerns the number of documents sought by the Respondents. Indeed....