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Gujarat High Court stays Service Tax Audit under Rule 5A by CAG
Case Law Details
- Case Name
- OWS Warehouse Services LLP Vs. UOI (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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OWS Warehouse Services LLP Vs. Union of India (Gujarat High Court)
Hon’ble Gujarat High Court granted stay on conducting audit of records of taxpayers under 5A of Service Tax Rules, 1994, by Officers of C&AG who were sending communications through CGST officers.
Counsel for the petitioner submitted that thereafter, Rule 5A of the Service Tax Rules, 1994 was amended. The amended Rule also came to be challenged before the Delhi High Court in case of Mega Cabs Pvt. Ltd.-v. Union of India. The Delhi High Court again struck down the Rule in judgment reported in 2016 (43) S.T.R. 67 (Del.). Cou...
WOULD IT MEAN THAT AUDIT INITIATED BY COMMISSIONER ALSO STRUCK DOWN BY THIS JUDGEMENT ?