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2023 (9) TMI 166 - HC - GSTConstitutional Validity of Rule 5A of the Service Tax Rules 1994 - it is also sought that Rule 5A has lapsed and does not survive after the introduction of the Central Goods and Services Tax Act 2017 - HELD THAT:- Subsequently and once the Act came to be repealed consequent to the advent of CGST, an issue appears to have been addressed with respect to the validity of proceedings pending or to be initiated under the Rules. This Court was called upon by the respondents to hold that the proceedings initiated under Rule 5A(2) and which may pertain to or be pending on the date when CGST came into effect would stand saved by virtue of Section 174 of the CGST. The Division Benches of this Court in AARGUS GLOBAL LOGISTICS PVT. LTD. VERSUS UNION OF INDIA & ANR. [2020 (3) TMI 811 - DELHI HIGH COURT] andVIANAAR HOMES PRIVATE LIMITED VERSUS ASSISTANT COMMISSIONER (CIRCLE-12) , CENTRAL GOODS & SERVICES TAX, AUDIT-II, DELHI & ORS. [2020 (11) TMI 150 - DELHI HIGH COURT] proceeded to accept the submission addressed on behalf of the respondents and held that the proceedings which had already been initiated or which related to a period prior to the repeal of the Act would stand saved. However, it appears that the decisions in TRAVELITE (INDIA) VERSUS UOI AND OTHERS [2014 (8) TMI 200 - DELHI HIGH COURT] and MEGA CABS PVT. LTD. VERSUS UNION OF INDIA & ORS. [2016 (6) TMI 163 - DELHI HIGH COURT] were not brought to the notice of the Division Benches and the matters appear to have been argued as if Rule 5A continued to exist on the statute book. That would clearly appear to be a factual inaccuracy. Application disposed off.
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