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MANMOHAN, SANJEEV NARULA
Vianaar Homes Private Limited – Appellant
Versus
Assistant Commissioner (circle-12), Central Goods & Services Tax, Audit-ii, Delhi – Respondent
| Table of Content |
|---|
| 1. jurisdictional challenge regarding tax audit (Para 1 , 2) |
| 2. contentions of the parties about the legitimacy of rule 5a (Para 3 , 4 , 5) |
| 3. analysis of aargus global judgment (Para 6 , 7) |
| 4. judicial precedents on the saving of subordinate legislation (Para 8 , 9 , 10 , 11 , 12 , 13 , 14) |
| 5. application of section 24 of the general clauses act (Para 19 , 20 , 21 , 22 , 23 , 24) |
| 6. authority of central excise officers post-gst (Para 31 , 32) |
| 7. scope of audit/verification proceedings under rule 5a (Para 33) |
| 8. dismissal of the petition (Para 34) |
JUDGMENT
Sanjeev Narula, J. - By way of the present petition, a challenge is laid to the jurisdiction, authority and legality of the action of the Respondents initiated in terms of Rule 5A of the SERVICE TAX RULES , 1994, read with Section 174 (2)(e) of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as the "CGST Act" ], for conducting audit/verification of documents and records at the business premises of the Petitioner for the period of F.Y. 2014-15 to 2016-17 (up to June 2017) or for the period since last audited [hereinafter referred to as "the disputed period" ].
Brief facts:
2. As averred in the petitio
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