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TMI Blog2024 (1) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the above? Interim orders granted earlier to continue till the next date of hearing. - MR. YASHWANT VARMA AND MR. DHARMESH SHARMA, JJ. For the Petitioner : Mr. Karan Aggarwal, Adv., Mr. J.K. Mittal, Mrs. Vandana Mittal and Ms. Aashna Suri, Advs. Mr. R.R. Jangu, Adv. Mr. Raj Kumar Phillips and Mr. Apoorv Phillips, Advs., Mr. Rajat Navet and Mr. Shashi Kant, Advs. Mr. Tushar Jarwal, Mr. Rahul Sateeja and Mr. Pranav Bansal, Advs. Mr. Vivek Sood, Sr. Adv. Ms. Seema Bengani and Mr. Saurabh Agarwal, Advs. For the Respondent : Mr. Anurag Ahluwalia, CGSC for R-3, Mr. Siddharth Khatana, Sr. Panel Counsel, Ms. Sonu Bhatanagar, Sr. Standing Counsel with Ms. Monica Benjamin and Ms. Nishta Mittal, Advs. for R-1,2,3,4 and 5 Mr. T.P. Singh, Sr. Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Commissioner of Central Excise or the audit party deputed by the Commissioner or the Comptroller and Auditor General, had come to be struck down by the Division Bench of this Court in Travelite (India) v. Union of India Ors [ 2014 SCC Online Del 3943 ] . 3. Thereafter and post the judgment in Travelite , Section 94(2) of the Finance Act, 1994 [the Act ] was amended by inserting clause (k) therein. Clause (2)(k) of S.94 of the Act is extracted hereinbelow for ease of reference: (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely: - xxx xxx xxx (k) imposition, on persons liable to pay service tax, for the proper levy and collection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect to the period 2014-15 to 2017-18 (June 2017), post the enactment of the Central Goods and Services Tax Act, 2017 [ CGST Act ] , by placing reliance upon the saving clause, provided in S.174(2) of the CGST Act. Similarly, the Division Bench in Viannar affirmed the decision in Aargus and saved audit notices issued under Rule 5A(2) with respect to FY 2014-15 to FY 2016-17 (up to June 2017), post the enactment of the CGST Act. As is evident from the aforesaid, the Court in Aargus and Viannar answered the said question in favour of the Department. 8. There however appears to be an apparent conflict between the decisions rendered in Travelite , Megacabs on the one hand and Aargus on the other . While Rule 5A(2) of the 1994 Rules had been exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... staying the judgements in Travelite and Megacab and in light of the judgment in Aargus , fresh notices have been issued by the respondents. 12. Before proceeding further, we must note a submission addressed on behalf of some of the petitioners who had urged us to place all proceedings on the writ petition in abeyance in light of the interim order passed by the Supreme Court and bearing in mind the judgment of the Supreme Court in D.K. Trivedi and Sons Ors v. State of Gujarat Ors [ 1986 (Supp) SCC 20 ] . On the basis of the above, it was urged that this Court should await judgment being rendered by the Supreme Court. The said contention was vehemently opposed by the respondents who submitted that the interim order of the Supreme Court does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es referable to that provision in light of the judgment in Aargus . This position of uncertainty cannot be permitted to prevail merely because appeals in respect of Travelite and Mega Cabs are pending before the Supreme Court. The Court has before it the judgments in Travelite and Megacab s on the one hand and the judgment of Aargus on the other. There thus appears to be ample justification for the Court to render a definitive opinion on Rule 5A(2), notwithstanding the pendency of the appeals before the Supreme Court. 15. In light of the aforesaid and considering the fact that there is an apparent conflict between the decisions in Travelite and Mega Cabs vis- -vis the decision in Aargus , which was subsequently affirmed in Viannar , and acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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