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HC directed authority to maintain status quo w.r.t SCN issued for Service Tax enquiry/audit till next date of hearing

June 7, 2019[2019] 105 taxmann.com 301 (Jharkhand)
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GST : Where Competent Authority had issued on assessee a show cause notice dated 5-12-2018 in relation to an enquiry or audit as envisaged in rule 5A of Service Tax Rules, 1994 and assessee filed writ petition contending that Finance Act, 1994 stood omitted with effect from 1-7-2017 upon introduction of CGST Act and, therefore, saving clauses contained in section 174(2) of CGST Act/Jharkhand GST Act did not protect Service Tax Rules and hence any action taken in pursuance of said Rules would be without authority of law, Competent Authority was directed to maintain status quo till next date of hearing

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