TMI Blog2018 (7) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that:- It would be appropriate to follow Mega Cabs Pvt. Ltd. [2016 (6) TMI 163 - DELHI HIGH COURT]. - Such provisions were struck down. - Such provisions were also struck down - Appeals are pending against the judgment and order - Therefore, it would be iniquitous to allow the respondents to proceed on the basis of provisions struck down by a High Court, against the petitioner. The responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause (k) of sub-section (2) of Section 94 of the Finance Act, 1994 is unguided and gives uncontrolled power of delegation. The third prayer is with regard to a notice dated February 16, 2015. Learned advocate for the petitioner submits that, the issue of vires of similar provisions of the Finance Act, 1994 initially came up for consideration before the Delhi High Court in 2014 (35) S.T.R. 653 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons were struck down in Travelite (India) (supra). The same provisions as that involved in the present writ petition were assailed before the Delhi High Court in Mega Cabs Pvt. Ltd. (supra). Such provisions were also struck down. Appeals are pending against the judgment and order passed in Travelite (India) (supra) as well as Mega Cabs Pvt. Ltd. (supra). till such time there is a decision in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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