SILPI ENGINEERING WORKS Vs. UNION OF INDIA

JUDGEMENT

(1.) A Notice dated September 3, 2018 issued by the respondent no.4 is under challenge in the present writ petition on the ground that, they were issued without jurisdiction.

(2.) Learned Advocate appearing for the petitioner submits that, the Central Goods and Services Tax Act, 2017 repeals Chapter V of the Finance Act, 1994. By the impugned notice, the authorities are proposing to conduct an audit under the provisions of the Chapter V of the Finance Act, 1994. He refers to Sections 173 and 174 of the Act of 2017 and submits that, the provisions of Chapter V of the Finance Act, 1994 stands omitted. An audit contemplated under Chapter V of the Finance Act, 1994 is not saved by the provisions of Section 174 of the Act of 2017. He relies upon 2018 (17) G.S.T.L. 21 (Cal.) ( Infinity BNKE Infocity Pvt. Ltd. Versus Union of India) and submits that, in similar circumstances, the Court was pleased to grant an order of stay. He refers to 2018 (19) G.S.T.L. 27 (Guj.) ( OWS Warehouse Services LLP Versus Union of India) and submits that, the Gujurat High Court also granted stay in respect of proceedings under Rule 5A of the Service Tax Rules, 1994.

(3.) Infinity BNKE Infocity Pvt. Ltd. (supra) and OWS Warehouse Services LLP (supra) are interim orders.