Section 174 of the CGST Act, 2017— Audit of Service Tax Records —- The Respondents sought vacation of the interim order dated 26th July, 2019 passed by this Court in the present matter, whereby further audit proceedings had been stayed. The counsel for the petitioner stated that the issue raised in the present petition is no longer res integra, as it stands decided by this Court in favour of the Respondents in the matter of Aargus Global Logistics Pvt. Ltd. Versus UOI & Ors., W.P. (C) No. 2580/2020 vide judgment dated 6th March, 2020.
Held that:- The Hon’ble High Court dismissed the present writ petition.