Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (4) TMI 523

y, inspection or audit, if commenced after omission of the said Act is prima-facie legally valid or not? - Held that:- The expression “instituted” in sub-clause(e) would imply the proceeding which stood already instituted at the time of repeal or omission of the 1994 Act. - In such circumstances, we choose to follow the course taken by the Hon’ble High Courts of Gujarat and Delhi and direct status quo to be maintained till the next date of hearing so far as the proceeding which form the subject matter of the present writ petition is concerned. - Matter shall be listed for hearing on 7th May, 2019 at 2:15 p.m. - W. P. (T) No. 1599 of 2019 - 4-4-2019 - Hon ble The Chief Justice And Hon ble Mr. Justice Ratnaker Bhengra For the Petition .....

X X X X X X X

Full Text of the Document

X X X X X X X

ght, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts or orders under such repealed or amended Acts: Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or (d) affect any duty, tax, surcharge, fine, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other .....

X X X X X X X

Full Text of the Document

X X X X X X X

by taking exemptions for the work accomplished/done (House keeping services, Cleaning services) in various authorities of the State/Central government during the Financial Year 2012-13 to 2015-16 and also availing benefit of Notification No. 30/2012-ST dt. 20.06.2012 amended vide Notification No. 7/2015-ST dt. 01.03.2015 (Reverse Charge Mechanism) under Manpower recruitment/supply services to various business entities across the country. Further, in this connection, it is directed to submit the under mentioned documents/returns/invoices in relation to work performed during the financial year 2016-17 and 2017-18 untill 30.06.2018. 1. Audited Balance Sheet And Profit/Loss Account for the Financial Year 2016-17 and 2017-18 2. ST-3 return copy .....

X X X X X X X

Full Text of the Document

X X X X X X X

titioner have been questioned in the writ petition. The main ground on which the writ petition is founded is that the saving clause which we have reproduced above does not protect the Service Tax Rules and hence any action taken in pursuance of the said Rules would be without the authority of law. On this count, a Constitutional Bench judgment of the Hon ble Supreme Court in the case of Kolhapur Canesugar Works Ltd. and another Vs. Union of India and others reported in (2000) 2 SCC 536 has been relied upon by Mr. Mittal. The other authority on the same point relied upon by him is an earlier judgment of the Hon ble Supreme Court in the case of Air India Vs. Union of India and others reported in (1995) 4 SCC 734. 5. Mr. Ratnesh Kumar, learned .....

X X X X X X X

Full Text of the Document

X X X X X X X

ion to the provision of Chapter V of the Finance Act of 1994 a savings clause for continuing with the proceedings initiated/to be initiated was also duly provided. Existence of the savings clause in respect of omission of Chapter V of the Finance Act of 1994 clearly brings it within the purview of the provisions laid down by the Constitution Bench of the Supreme Court in paragraph 37 of Kolhapur Canesugar Works Ltd. (supra). 32. As already elucidated hereinabove, paragraph 37 of Kolhapur Canesugar Works Ltd. (supra) provides that if a statute stood omitted with a savings clause, the savings clause would not render it impermissible for the proceedings initiated/to be initiated under Chapter V of the Finance Act of 1994, which stood omitted b .....

X X X X X X X

Full Text of the Document

X X X X X X X

valid or not. Though Mr. Mittal has submitted that the action complained against in this writ petition has been undertaken in pursuance of the power under Rule 5A of the 1994 Rules, as we have already observed, the legality of the instruments challenged in this writ petition do not specify the provisions under which such actions have been taken by the revenue authorities. The saving clause itself after omission of the statute does not refer to any particular provision of the Rules. Sub-clause (e) which we have quoted in the preceding part of this order gives a list of actions which are saved. 8. On the question as to whether the fresh proceeding is permissible or not upon omission of the said statute, the controlling part appears under the .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||