Vianaar Homes Private Limited Vs Assistant Commissioner, Audit
Date: November 3, 2020
Subject Matter
Rule 5A of Service Tax Rules, 1994 framed under the repealed or omitted chapter V of the Finance Act, 1994, was saved
Summary
The material question raised was whether the audit/verification contemplated under Rule 5A was saved despite the repeal of Chapter V of the Finance Act HELD BY HC: The words “anything duly done or suffered thereunder” which are found in S…
1. By way of the present petition, a challenge is laid to the jurisdiction, authority and legality of the action of the Respondents initiated in terms of Rule 5A of the Service Tax Rules, 1994, read with Section 174(2)(e) of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as the “CGST Act” ], for conducting audit/verification of documents and records at the busine…