2020 (11) TMI 398

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....a Mittal, Advocate. Respondents Through: Mr. Alok Singh, Advocate for respondent No.1. Mr. Satish Aggarwala, Advocate with Mr. Gagan Vaswani, Advocate for respondent No.2. Ms. Enatoli Sema, Ms. Anushree Narain, Advocates for Ms. Sonu Bhatnagar, Advocate for respondent No.3. O R D E R CM Appl.27688/2020 (exemption) in W.P. (C) 8590/2020 Allowed, subject to just exceptions. W.P. (C) 8....

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....ct, 1994 on the basis of Section 174 of the Central Goods and Services Tax Act, 2017. Learned counsel for the petitioner states that the petitioner is providing 'export of services' in nature of legal services to foreign parties which has been recognized in several orders passed by the jurisdictional officers of respondent No.1. He points out that contrary to the aforesaid, respondent No.2 has now....

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....t that the said judgment is now confirmed by the Supreme Court vide order dated 23rd January, 2019 whereby Civil Appeal No. 8082/2018 preferred by the Union of India had been dismissed. He submits that since the impugned Show Cause Notice has been issued in breach of mandatory pre consultation with the assessee by the Commissioner/ Principal Commissioner, the same is liable to be quashed in ter....

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....upon the judgment of this Court in Indian Association of Tour Operators versus Union of India & Anr. 2017 (5) GSTL 4 (Del.) wherein Rule 6A of the Service Tax Rules, 1994 has been declared ultra vires to the Finance Act, 1994. He lastly states that in another writ petition being W.P.(C) 7235/2019 filed by the petitioner, a Coordinate Bench has issued notice and granted stay of coercive steps ag....