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Power to conduct Service Tax Audit Upheld by Delhi High Court
Case Law Details
- Case Name
- Aargus Global Logistics Pvt. Ltd. vs. Union of India & Anr. (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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Aargus Global Logistics Pvt. Ltd. vs. Union of India & Anr. (Delhi High Court)
Delhi High Court after hearing detailed arguments dismissed the Writ Petition filed by the Petitioner and has held that Section 174(2)(e) of the CGST Act, 2017 specifically empowers the authorities to institute any investigation, inquiry, verification, assessment proceedings, adjudication, etc. under Rule 5A of the Service Tax Rules.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
C.M. No. 9012/2020 (exemption)
1. Exemption allowed, subject to all just exceptions.
2. The application stands disposed of.
W.P.(C...




