TMI Blog2018 (7) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act, 1994 - Held 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (Travelite (India) Vs. Union of India). Such provisions were to be held ultra vires He submits that, an appeal is pending against such judgment and order of the Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ega 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 appeals, the provisions stand struck down by the Delhi High Court. Therefore, it would be iniquitous to allow the respondents to proceed on the basis of provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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