2019 (12) TMI 415

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..... ence was made to rule 142 of the Rules to point out that the same no where contemplates issuance of notice thereunder in respect of section 50 of the Act - HELD THAT:- Issue Notice, returnable on 26.12.2019. By way of ad-interim relief, further proceedings pursuant to the impugned notice dated 19.07.2019 are hereby stayed. - R/Special Civil Application No. 21534 of 2019 - - - Dated:- 5-12-201 .....

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..... ods and Service Tax Act, 2017 (hereinafter referred to as the Act ). Reference was made to rule 142 of the Rules to point out that the same no where contemplates issuance of notice thereunder in respect of section 50 of the Act. It was submitted that therefore, the impugned show cause notice has been issued without any authority of law. 3. Having regard to the submissions advanced .....

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