TMI Blog2019 (7) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... res detailed consideration. This would be appropriately done at the final hearing. Thus, granting of interim relief at this stage would tantamount to granting final relief at the stage of admission. Moreover, the balance of convenience is against the petitioner. The Respondents seeks to carry out audit in terms of Rule 5A of Service Tax Rules, 1994 and Section 174 of the CGST Act for the period pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 2013 to June 2017 i.e. prior to the introduction of CGST Act on 1st July, 2017. Consequent to the above, the petitioner seeks setting aside of the communications dated 23rd May, 2018, 17th January, 2019 and 1st March, 2019 of Respondent No.2 the Additional Commissioner, GST and Central Excise, seeking to Audit petitioner's record for the above period. 4. Mr. Raichandani's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, bad. Thus, Rule 5A of the Service Tax Rules, 1994, it is submitted, cannot be enforced. However, he hastens to add that the judgment of the Delhi High Court in Mega Cabs Pvt. Ltd. (supra) has been stayed by the Hon'ble Supreme Court as reported in 2015(44) STR 277 (SC). In any event he submits that Section 174 of the CGST Act does not protect /save any right and/or any action taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . So also the reliance upon the judgment of Delhi High Court in Mega Cabs Pvt. Ltd. (supra) is misplaced at this stage, as the same has been stayed by the Hon'ble Supreme Court. 6. However, the issue of the saving of Rule 5A(2) of Service Tax Rules, 1992 on introduction of CGST Act, 2017 is an issue that requires detailed consideration. This would be appropriately done at the fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ories may fail. Besides any action to be taken pursuant to the audit may become time barred, if not already so. No prejudice will be caused to the petitioners if it subjects itself to audit at this stage. If any further proceedings are taken on the basis of audit report against the petitioners, they are at liberty to move the Court for interim relief. Such an application, if made which would be co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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