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Magma HDI General Insurance Company Ltd. Versus Union of India & Others

2016 (7) TMI 875 - CALCUTTA HIGH COURT

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 .....

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nnot make any demand as envisaged in sub-rule (2), gaining access to any premises under sub-rule (1) may not serve any purpose. - In that view of the matter, the respondents are restrained from taking recourse to Rule 5A(1) against the petitioner .....

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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 p .....

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Datta, J. For the Petitioner : Mr. J. K. Mittal Mr. Paritosh Sinha Mr. Amitava Mitra Ms. Anupa Banerjee Mr. Snehashis Sen For the Respondent : Mr. Kaushik Chanda, Ld. Addl. Sol. Gen. Mr. Siddhartha Bhattacharyya ORDER Vires of Rule 5A(1) of the Servi .....

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ased 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 .....

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-rule (1) may not serve any purpose. In that view of the matter, the respondents are restrained from taking recourse to Rule 5A(1) against the petitioner, and the petitioner shall also not be under any liability to place books/accounts, etc. if any d .....

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