2019 (8) TMI 1082

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..... ued to the respondents returnable on 17/10/2019. 2.00. The subject matter of challenge in the present writ application is the very same challenge which is pending before this Court in the case of OWS Warehouse Services LLP Versus Union of India, Special Civil Application No.16226 of 2018. 3.00. Our attention has been drawn to one interim order dated 17/10/2018 passed by the Co-ordinate Bench i .....

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..... thereon, stand repealed. He referred to Section 174 of the Central Goods and Service Tax Act, 2017 ("the CGST Act" for short) and contended that the Saving Clause contained therein would not save Rule 5A of the Service Tax Rules, 1994, so as to enable the respondents to initiate fresh proceedings for audit under the said Rule. 7. Section 173 of the CGST Act provides that save and otherwise prov .....

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..... of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and an .....

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