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TMI Blog2019 (12) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... nch only declared that Rule 5A(2) as amended, to the extent that it authorized the officers of the Service Tax Department, the audit party deputed by a Commissioner or the CAG to seek production of documents therein on demand as ultra vires the Finance Act. It does not interfere with the power of the authorities vested by Sub-Rule (1) of Rule 5A and the power of the respondents to conduct investigation and inquiry. Petition dismissed. - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Petitioner Through: Mr. P.K. Sahu, Advocate. .. Respondents Through: Mr. Harpreet Singh and Ms. Suhani Mathur, Advocates. O R D E R 1. The petitioner has preferred the present writ petition to assail the summons dated 23.09.2019 issued by respondent No. 2 at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically drawn our attention to Section 174(2)(e) of the Central Goods and Services Act, 2017. Section 174 deals with repeal and savings. It provides that repeal of the several acts enumerated in Sub-section (1) thereof which includes the Finance Act, 1994, whereby service tax was introduced and levied, shall not: (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 aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, we find no merit in this petition. Reliance placed by the petitioner on Mega Cabs (supra) is misplaced, firstly, on account of the fact that the said decision has been stayed by the Supreme Court; and, secondly, on account of the fact that the Division Bench only declared that Rule 5A(2) as amended, to the extent that it authorized the officers of the Service Tax Department, the audit party deputed by a Commissioner or the CAG to seek production of documents therein on demand as ultra vires the Finance Act. It does not interfere with the power of the authorities vested by Sub-Rule (1) of Rule 5A and the power of the respondents to conduct investigation and inquiry. To us, it appears to be incomprehensible that in respect of any breach or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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