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TMI Blog2019 (4) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - - - Dated:- 4-4-2019 - Hon ble The Chief Justice And Hon ble Mr. Justice Ratnaker Bhengra For the Petitioner : Mr. J.K. Mittal, Advocate; Mr. Sumeet Gadodia, Advocate; Mrs. Shilpi John, Advocate; Mr. Ranjeet Kushwaha, Advocate. For the Respondents : Mr. Ratnesh Kumar, Advocate ORDER ANIRUDDHA BOSE, CJ. In the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or (d) affect any duty, tax, surcharge, fine, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12-13 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 for the Financial Year 2016-17 and 2017-18 (uptill 30.06.2017) 3. Quarter wise (2016-2017 and 2017-18 uptill 30.06.2017) total Value of Exempted services on which serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 counsel appearing on behalf of the Union of India, on the other hand has sought to sustain the action of the authorities on the basis of sub-clause (2) of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided. 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 by Section 173 of the CGST Act of 2017 to be continued. 33. A conjoint reading of the provisions laid down in paragraph 37 of Kolhapur Canesugar Works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 said sub-clause in the following phrase: . may be instituted, continued or enforced. Of the three situations contemplated in that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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