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2016 (7) TMI 875 - CALCUTTA HIGH COURT

2016 (7) TMI 875 - CALCUTTA HIGH COURT - 2016 (44) S.T.R. 231 (Cal.) - Visit of service tax officers to the premises of the assessee - Constitutional validity of Rule 5A(1) - Held that:- Upon hearing the parties, prima facie the Bench perceives the challenge to Rule 5A(1) to be well founded, as it seeks to override the section. It appears that Rule 5A(2) has been declared ultra vires by an Hon’ble Division Bench of the Delhi High Court [2016 (6) TMI 163 - DELHI HIGH COURT]. This Bench prima faci .....

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82 of the Finance Act in accordance with law. - It further appears that summons have been issued to the petitioner requiring its presence at an office in Chennai with required documents. The petitioner shall be at liberty to respond to such summons and to make available the required documents. The respondents may proceed in accordance with law but no coercive action shall be taken against the petitioner without obtaining leave of the Court. - Interim order is passed in favor of petitio .....

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rigin to an enactment cannot supplant but only supplement it. This is based on the premise that a stream cannot rise over its source. Upon hearing the parties, prima facie the Bench perceives the challenge to Rule 5A(1) to be well founded, as it seeks to override the section. It appears that Rule 5A(2) has been declared ultra vires by an Hon ble Division Bench of the Delhi High Court. This Bench prima facie finds no reason to disagree with such decision. If the authorities cannot make any demand .....

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