Delhi HC permits continuance of fresh Service Tax proceedings after GST implementation but directs to hold final orders till disposal of writ petition
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- Last Updated on 26 July, 2021
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Case details: Tuli Motors v. Union of India - [2021] 128 taxmann.com 336 (Delhi)
Judiciary and Counsel Details
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- Manmohan and Navin Chawla, JJ.
- Sudipto Sarkar, Adv. for the Petitioner.
- Harpreet Singh, Sr. Standing Counsel, Ms. Anju Gupta, Adv., Arunesh Sharma and Ms. Suhani Mathur for the Respondent.
Facts of the Case
The petitioner received the show cause notices in the year 2021 which were related to the old assessments for the period 2015 to 2017. It filed writ petition and submitted that the old assessments for the period 2015 to 2017 cannot be reopened in the year 2021 and emphasized that after the repeal of the Chapter V of the Finance Act, 1994 by the Goods and Services Tax Act, 2017, there is no power to initiate any fresh proceeding under the repealed Act i.e. Chapter V of the Finance Act, 1994.
The department submitted that this Court, in Vianaar Homes Private Limited v. Assistant Commissioner (Circle-12), [2020] 121 taxmann.com 54 (Delhi), has held that there is power to initiate fresh proceedings under Chapter V of the Finance Act, 1994 despite coming into force of the Goods and Services Tax Act, 2017.
High Court Held
The Honorable High Court after hearing both the parties directed that proceedings pursuant to the impugned Show Cause Notices and summons shall continue but the final orders shall not be given effect to till disposal of the writ petition.
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