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Court Affirms Audit Powers Under CGST Act; Rule 5A of Service Tax Rules Still Valid Post-Law Repeal.
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....Power to conduct audit/verification of documents and records under erstwhile service tax law - Jurisdiction, post GST Law - Having regard to the language used in the saving clause of the CGST Act as well as Sections 6 and 24 of the General Clauses Act, along with the legislative intent behind the repeal and enactment, we hold that Rule 5A of Service Tax Rules, 1944 framed under the repealed/omitted chapter V of the Finance Act, 1994, is saved. - HC....