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TMI Blog2020 (11) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... s Through: Mr. Alok Singh, Advocate for respondent No.1. Mr. Satish Aggarwala, Advocate with Mr. Gagan Vaswani, Advocate for respondent No.2. Ms. Enatoli Sema, Ms. Anushree Narain, Advocates for Ms. Sonu Bhatnagar, Advocate for respondent No.3. O R D E R CM Appl.27688/2020 (exemption) in W.P. (C) 8590/2020 Allowed, subject to just exceptions. W.P. (C) 8590/2020 & CM Appl.27687/2020 The petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Goods and Services Tax Act, 2017. Learned counsel for the petitioner states that the petitioner is providing 'export of services' in nature of legal services to foreign parties which has been recognized in several orders passed by the jurisdictional officers of respondent No.1. He points out that contrary to the aforesaid, respondent No.2 has now issued the impugned show cause notice whereby it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court vide order dated 23rd January, 2019 whereby Civil Appeal No. 8082/2018 preferred by the Union of India had been dismissed. He submits that since the impugned Show Cause Notice has been issued in breach of mandatory pre consultation with the assessee by the Commissioner/ Principal Commissioner, the same is liable to be quashed in terms of the judgment of this Court in Amadeus India Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Tour Operators versus Union of India & Anr. 2017 (5) GSTL 4 (Del.) wherein Rule 6A of the Service Tax Rules, 1994 has been declared ultra vires to the Finance Act, 1994. He lastly states that in another writ petition being W.P.(C) 7235/2019 filed by the petitioner, a Coordinate Bench has issued notice and granted stay of coercive steps against the petitioner pursuant to the Notice dated 18th Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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