Company Ltd vs Union Of India & Ors
2022 Latest Caselaw 4175 Cal

12.07.2022.

p.b.

Sl. No.28.

W.P.A. 4983 of 2018

M/s. Magma HDI General Insurance Company Ltd.

Vs.

Union of India & Ors.

Mr. J. K. Mittal, Mr. Paritosh Sinha, Mr. Amitava Mitra, Ms. Antara Chowdhury.

........for the petitioner. Mr. U. S. Bhattacharya, Mr. Tapan Bhanja.

.........for the CGST authority. Mr. Pramod Kr. Drolia.

.........for the UOI.

Heard learned advocates appearing for the parties.

In course of hearing, Mr. Mittal, learned advocate

appearing for the petitioner, has drawn my attention to an

order of the Hon'ble Supreme Court passed on 26th

September, 2016 in Special Leave to Appeal (C) No.26675

of 2016 by which order of the Delhi High Court dated 3rd

June, 2016 in W.P.(C) No.5192 of 2015 in the case of Mega

Cabs Private Limited Vs. Union of India, staying the

aforesaid judgment of the Delhi High Court declaring Rule

5A(2) of Service Tax Rules, 1994 as ulta vires. That issue

has some relevance in adjudication of this writ petition.

Considering these facts, in view of the interim order

passed by this Court in this matter on 3rd May, 2019 is

modified to the extent that the authorities are at liberty to

complete the assessment in question but shall not give

effect to the same till the final decision of the Hon'ble

Supreme Court in the aforesaid case of Mega Cabs Private

Limited Vs. Union of India (supra), or until further order

whichever is earlier.

Liberty to the parties to mention.

(Md. Nizamuddin, J.)