HC: Power To Conduct Service Tax Audit is saved under GST Act

Vianaar Homes Private Limited Vs Assistant Commissioner CGST (Delhi High Court) Conclusion: Authorities had power under Section 174(2)(e) of the CGST Act, 2017 to institute any investigation, inquiry, verification, assessment proceedings, adjudication, etc. under Rule 5A of the Service Tax Rules. Held: Assessee-company was engaged in the business of construction of residential complexes since its incorporation. Assessee claimed to be a regular and timely taxpayer under both the Service Tax and GST regime. Officers of Central Goods and Service Tax, Audit-II visited the business premises of asse...