SURESH KUMAR SINGHAL Vs. UNION OF INDIA

JUDGEMENT

(1.) By way of this writ petition, the petitioner has questioned legality of notice dated 10-13/8/18 issued by the Assistant Commissioner, Audit Circle, Udaipur, whereby the petitioner is informed that Central Excise and Service Tax Audit of its unit for the period from 2013-14 to 2017-18 (upto June, 2017 ) or from the year upto which last audit undertaken (whichever is earlier), shall be taken up by the Audit Group deputed by the Commissioner in the month of August, 2018 and accordingly, the petitioner is requested to furnish the documents and information specified in the notice.

(2.) Precisely, the contention of the petitioner is that though as per provisions of Sec. 174 (2) (e) of Central Goods and Service Tax Act, 2017 (for short "the CGST Act"), irrespective of the administration control under GST regime, the audit functions for previous period would continue to be exercised by CBEC over the tax payers, who were earlier registered with the Central Excise and Service Tax but, as per Sec. 19 of the Constitution (ONE HUNDRED AND FIRST AMENDMENT) Act, 2016 (for short "the Constitution Act, 2016"), such power does not survive after expiry of period of one year.

(3.) It is noticed that Sec. 19 of the Constitution Act, 2016 makes the provision that any provisions of any law relating to tax on goods and services or both in force in any State immediately before the commencement of the Act, which is inconsistent with the provisions of the Constitution as amended by the said Act shall continue to be in force until amended or repealed by a competent Legislature or other competent authority or until expiration of one year from such commencement, whichever is earlier.