Delhi High Court: Upheld the power to conduct Service Tax Audit post GST regime

Last updated: 05 November 2020
Quick Summary
The Delhi High Court has ruled that authorities retain the power to conduct Service Tax audits even after the introduction of the Goods and Services Tax (GST) regime. This decision, based on Section 174(2)(e) of the CGST Act, clarifies that investigations and audits initiated under previous Service Tax rules remain valid. The court emphasised that the repeal of old laws and enactment of new ones does not invalidate ongoing or future proceedings related to past tax obligations.

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service tax audit under Rule 5A of the Service Tax Rules, 1994 ("Service Tax Rules"), as said Rule framed under the repealed or omitted chapter V of the Finance Act, 1994 ("Finance Act"), is saved.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
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