2021 (7) TMI 927

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..... tice. Ms. Anju Gupta, Advocate accepts notice on behalf of respondent no. I-UOI. Mr. Harpreet Singh, Advocate accepts notice on behalf of respondent nos. 2 and 4. Let a counter-affidavit be filed within four weeks. - W.P.(C) 6766/2021 - - - Dated:- 20-7-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioners Through : Mr. Sudipto Sarkar, Advocate .....

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..... the Master Circular No. 1053/02/2017-CX and Rule 3 of the Service Tax Rules, 1994. Learned counsel for the Petitioner submits that the old assessments for the period 2015 to 2017 cannot be reopened in the year 2021. He emphasises that after the repeal of the Chapter V of the Finance Act, 1994 by the Goods and Services Tax Act, 2017, there is no power to initiate any fresh proceeding under the .....

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..... ursuant to the impugned Show Cause Notices and summons shall continue but the final orders shall not be given effect to till disposal of the writ petition. Accordingly, the CM APPL. 21306 2021 stands disposed of. List the present petition along with WP(C) 8730/2013 on the block adjourned date 09 th August, 2020. The order be uploaded on the website forthwith. Copy of the order be also fo .....

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