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VIANAAR HOMES PRIVATE LIMITED vs. ASSISTANT COMMISSIONER (CIRCLE-12) AND OTHERS
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
SANJEEV NARULA
Pet. Counsel
Raghvendra Singh
Res. Counsel
Harpreet Singh

Petitioner / Applicant

VIANAAR HOMES PRIVATE LIMITED

Respondent ASSISTANT COMMISSIONER (CIRCLE-12) AND OTHERS
Court Delhi High Court
State

Delhi

Date Nov 3, 2020
Order No.

W.P.(C) 2245/2020 & CM APPL.7832/2020

Citation

2020(11) TAXREPLY 3485

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ORDER

1. By way of the present petition, a challenge is laid to the jurisdiction, authority and legality of the action of the Respondents initiated in terms of Rule 5A of the Service Tax Rules, 1994, read with Section 174(2)(e) of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as the “CGST Act”], for conducting audit/verification of documents and records at the business premises of the Petitioner for the period of F.Y. 2014-15 to 2016-17 (up to June 2017) or for the period since last audited [hereinafter referred to as “the disputed period”]. Brief facts: 2. As averred in the petition, the facts of the case in brief are that the Petitioner is a company engaged in the business of construction of residential complexes since its incorporation on 25.05.2013. The Petitioner claims to be a regular and timely taxpayer under both the Service Tax and GST regime. It has never been subjected to any general or special audit by either the Service ....

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