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TMI Blog2019 (3) TMI 1728X X X X Extracts X X X X X X X X Extracts X X X X ..... hat rule for a period prior to the repeal of the Rule. Competence of the authority to issue the impugned notice - HELD THAT:- The notice has been issued by the Assistant Commissioner (Audit) whereas Rule 5A (2) mandates that it should be issued by an officer empowered under sub-Rule (1) or an audit party deputed the Commissioner or Controller and Auditor General . When enquired whether the Assistant Commissioner (Audit) was duly authorised by the Commissioner, Mr. Amit Bansal, learned counsel for Respondent No.2 sought time for instructions. Number of documents sought by the Respondents - HELD THAT:- Indeed, it appears prima facie to be a very long list of documents and it is doubtful whether all of these documents are in fact necess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7: 1. Copies of Balance sheet along with Schedules and Profit Loss account along with Annexure and notes to the accounts, Trail Balance and Annual Financial Statement. 2. Annual returns submitted to the Registrar of Companies, Sales Tax, Income Tax Returns along with Annexure (From 3 CD). 3. Director s reports. 4. Returns if any submitted to Banks/Financial Institutions. 5. Cost Audit, Tax Audit and Internal Audit Reports, wherever applicable. 6. Period and date of last audit along with audit report. 7. Copy of Service Tax Registration. 8. Statement showing taxable value Service Tax paid through PLA Cenvat separately for the audit period may be enclosed. Cenvat availed may also be given in a separate chart (Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticed that while enacting the Central Goods and Services Tax Act, 2017 there was no provision saving Rule 5A of the ST Rules to enable fresh proceedings for audit to be initiated under that rule for a period prior to the repeal of the Rule. 6. The second issue raised by the Petitioner concerns the competence of the authority to issue the impugned notice. As already noticed, it has been issued by the Assistant Commissioner (Audit) whereas Rule 5A (2) mandates that it should be issued by an officer empowered under sub-Rule (1) or an audit party deputed the Commissioner or Controller and Auditor General . When enquired whether the Assistant Commissioner (Audit) was duly authorised by the Commissioner, Mr. Amit Bansal, learned counsel for R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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