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On 18-12-2014, a three judges bench of the Supreme Court headed by Chief Justice has granted Granted Stay on Delhi High Court Judgment ruling that provisions of Rule 5A(2) related to Service Tax Audit are Ultra Vires. The Delhi High Court in the case of M/s Travelite (India) Writ Petition 3774/2014 had opined that the said rule amounted to an attempt to include provision for such a general audit through the back-door and accordingly struck down Rule 5A(2) as ultra-vires the rule making power conferred under Section 94(1) of the Finance Act.
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ITEM NO.49 |
COURT NO.1 |
SECTION III |
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SUPREME COURT OF INDIA |
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Petition(s) for Special Leave to Appeal (C) |
No(s). 34872/2014 |
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(Arising out of impugned final judgment and order dated 04/08/2014 in WPC No. 3774/2013 passed by the High Court of Delhi At N. Delhi) |
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UNION OF INDIA & ORS. |
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Petitioner(s) |
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VERSUS |
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M/S TRAVELITE (INDIA) (With prayer for interim relief) |
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Respondent(s) |
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Date : 18/12/2014 This petition was called on for hearing today. |
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CORAM : |
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HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE R.K. AGRAWAL |
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For Petitioner(s) |
Mr. Mukul Rohatgi, Attorney General Ms. Nisha Bagchi, Adv. Ms. Charul Sarin, Adv. Mr. B. Krishna Prasad,Adv. |
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For Respondent(s) TD> | |||
UPON hearing the counsel the Court made the following
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| There shall be stay of the operation of the impugned judgment and order dated 04.08.2014 passed by the High Court in Writ Petition(C) No.3774 of 2013. | |||
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Signature Not Verified |
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Digitally signed by
NEETU KHAJURIA Date: 2014.12.18 17:05:56 IST Reason: |
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(Neetu Khajuria) Sr.P.A |
(Vinod Kulvi) Assistant Registrar |
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Delhi High Court Judgment Click Here >>
Supreme Court Grants Stay on Delhi High Court Judgement on Service Tax Audit in Travelite India Case Declaring Rule 5A(2) as Ultra Vires
