TMI Blog2020 (3) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act, 2017, which is the repeal and saving clause, Rule 5A of the Service Tax Rules, 1994 has not been saved and having regard to the fact that the said provision only saves a proceeding that has already been instituted at the time of repeal or omission of the 1994 Act and not thereafter, the respondents cannot be permitted to conduct an audit/verification of the accounts of the petitioner for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion) 1. Exemption allowed subject to all just exceptions. 2. Application stands disposed of. W.P.(C) 2245/2020 C.M.Appl. No.7833/2020 (interim relief) 1. The present petition has been placed before this Bench on an urgent basis, as the roster Bench is not available. 2. The petitioner seeks issuance of a writ of certiorari, for quashing the notice/letter dated 01.11.2019, iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rected production of several additional documents/information, as set out in paras 6 and 7 of the writ petition. Aggrieved by the said action, the present petition has been filed. 4. The present petition is accompanied by an application for staying the operation of the impugned notice/letter dated 01.11.2019 and the actions taken by the respondent in pursuance thereto. Learned counsel for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llah Siddique S/O Vasiullah Siddique vs. Union of India, decided by a Division Bench of the Gujarat High Court on 17.10.2018 in and Sulabh International Social Service Organization vs. Union of India, reported as (2019) 105 taxmann.com 301 (Jharkhand). 5. On the other hand, Mr. Singh, learned counsel for the respondents opposes the prayer made in the interim application and states that an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that no interim relief of the nature as prayed for, can be granted without calling for a reply by the respondent. We are also not persuaded to come to the aid of the petitioner right away for the reason that it has taken almost three months reckoned from 01.11.2019, to approach the court for relief and that too at the nick of the time. 8. Issue notice. Learned counsel for the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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