TMI Blog2016 (7) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 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 facie finds no reason to disagree with such decision. If the authorities cannot 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 mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2016 - - - Dated:- 14-7-2016 - Dipankar 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 Service Tax Rules, 1994 is under challenge on the ground that the same is contrary to Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) against the petitioner, and the petitioner shall also not be under any liability to place books/accounts, etc. if any demand is made. The respondents shall, however, be free to take recourse to Section 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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