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HC: Power To Conduct Service Tax Audit is saved under GST Act
Case Law Details
- Case Name
- Vianaar Homes Private Limited Vs Assistant Commissioner CGST (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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...
