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TMI Blog2017 (9) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... r J.K. Mittal, Mr Rajveer Singh and Ms Nidhi Gupta, Advocates For the Respondents : Mr Satish Aggarwala and Mr Amish Aggarwala, Advocates ORDER CM 33752/2017 (exemption) 1. Allowed, subject to all just exceptions. W.P.(C) 8212/2017 & CM 33751/2017 (stay) 2. Notice. Notice is accepted by Mr Satish Aggarwala, learned counsel appearing for the Respondents. 3. There are two issues that have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued the SCN in the first place then afortiori the DGGSTI cannot continue the proceedings pursuant thereto. 5. The second issue concerns the validity of the SCN issued by the DGCEI (and now continued by the DGGSTI) seeking to re-visit the completed assessment of the service tax (ST) returns filed by the Petitioner for a period in FY 2011-12, five years preceding the SCN, by classifying the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Petitioner's service tax records by the jurisdictional Commissionerate and a report was also sent on the basis of which, the Petitioner complied with the revised service tax demand and deposited the amount. Further audits took place in October, 2014 and June, 2016. This apart, on 9th August, 2013, the DGCEI conducted a search and survey at the premises of the Petitioner and seized volumino ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar before the DGCEI. He suggested that a final order may be kept in abeyance during pendency of the present petition. 10. While the Court might have been inclined to accept the plea of the learned counsel for the Respondent, in the background set out hereinbefore, it appears prima facie that unless the Respondents are able to satisfy the Court that the DGGSTI (earlier DGCEI) is duly authorised in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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