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2019 (12) TMI 1052 - HC - Service TaxShort payment of service tax/ reversal of CENVAT credit - validity of summon issued in furtherance of inquiry/ investigation proceedings - Chapter (V) of Finance Act, 1994 repealed - Section 174(2)(e) of the Central Goods and Services Act, 2017 - HELD THAT:- Reliance placed by the petitioner on Mega Cabs [2016 (6) TMI 163 - DELHI HIGH COURT] is misplaced, firstly, on account of the fact that the said decision has been stayed by the Supreme Court; and, secondly, on account of the fact that the Division Bench only declared that Rule 5A(2) as amended, to the extent that it authorized the officers of the Service Tax Department, the audit party deputed by a Commissioner or the CAG to seek production of documents therein on demand as ultra vires the Finance Act. It does not interfere with the power of the authorities vested by Sub-Rule (1) of Rule 5A and the power of the respondents to conduct investigation and inquiry. Petition dismissed.
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