Page 38 - GSTL_23rd April 2020_Vol 35_Part 4

Service Tax Audit — Initiation of Audit after repeal of
Finance Act, 1994 and Service Tax Rules after
introduction of GST, whether sustainable?
The Delhi High Court Bench comprising Hon’ble Ms. Justice Hima Kohli
and Hon’ble Ms. Justice Asha Menon on 27-2-2020 issued notice in Writ Petition
(C) No. 2245 of 2020 & C.M. Appl. Nos. 7832-7833 of 2020 filed by Vianaar
Homes Pvt. Ltd. against Assistant Commissioner (Circle-12), Central Goods &
Services Tax.
In this case petitioner has challenged communication/notice dated 1-11-
2019 of Service Tax Audit for period 2014-15 to 2016-17 and subsequent proceed-
ings on ground that no audit under repealed Service Tax law can be initiated af-
ter introduction of GST law. The Court refused to grant stay against Audit com-
munication and subsequent proceedings in view of conflicting decisions of
Courts on the issue and fact that petitioner had approached Court three months
after aforesaid communication.
REPRESENTED BY : Mr. Raghvendra Singh, Advocate, for the Petitioner.
Mr. Harpreet Singh, Sr. Standing Counsel with
Ms. Suhani Mathur, Advocate, for the Respondent.

(1) Anti-Profiteering — Non-passing of ITC benefit to
buyers of homes under affordable house scheme

(2) Anti-Profiteering provisions under GST, virus thereof
The Delhi High Court Bench comprising Hon’ble Mr. Justice Manmohan
and Hon’ble Ms. Justice Sangita Dhingra Sehgal on 26-2-2020 issued notice in
Writ Petition (C) No. 2084 of 2020 & C.M. Appl. Nos. 7371-7372 of 2020 filed by
Aster Infrahome Pvt. Ltd. against Union of India.
Petitioner in this case has challenged order dated 19-11-2019 passed by
National Anti-Profiteering Authority directing petitioner to pass on benefit of
ITC availed by him post-GST regime on his activity of construction of affordable
GST LAW TIMES  23rd April 2020  158