Delhi High Court: Upheld the power to conduct Service Tax Audit post GST regime
Last updated: 05 November 2020
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of M/s Vianaar Homes Pvt. Ltd [W.P.(C) 2245/2020 & CM APPL. 7832/2020 dated November 3, 2020] has held that Section 174(2)(e) of the Central Goods and Services Tax Act, 2017 ("CGST Act"), specifically empowers the authorities to institute any investigation, inquiry, verification, assessment proceedings, adjudication, etc. including service tax audit under Rule 5A of the Service Tax Rules, 1994 ("Service Tax Rules"), as said Rule framed under the repealed or omitted chapter V of the Finance Act, 1994 ("Finance Act"), is saved.
Citation :
W.P.(C) 2245/2020 & CM APPL. 7832/2020
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Bimal Jain
Published in GST
Views : 91
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