Repeal and Savings clause under GST – A ‘customary’ battle of writs!

by | May 12, 2020 | Articles

NITYA Tax Associates is proud to present their recent write-ups in the ‘Article’ series on trending indirect tax issues. A gist of the next article in the series is as under:

Article 40 – “Repeal and Savings clause under GST – A ‘customary’ battle of writs!”

Section 174 of the CGST Act, is the customary ‘Repeal and Savings’ clause introduced by the Legislature to save transactions under pre-GST enactments. It provides for saving of any right, privilege, obligation, or liability acquired or incurred under the repealed Acts. It also saves any investigation, inquiry, verification (including scrutiny and audit) etc. that may be instituted, continued or enforced under the repealed act. Post introduction of the CGST Act, several writs were filed before various Courts challenging the power of department to initiate new proceedings relating to erstwhile law.

Through this article, our Partner, Mr. Deepak Suneja and Senior Associate, Ms. Anshika Agarwal have discussed the scope and nuances of the ‘Repeal and Savings’ clause.

Please  click below to read our article titled Repeal and Savings clause under GST – A ‘customary’ battle of writs! on the issue.

NITYA Article 40 Repeal and Savings clause under GST – A ‘customary’ battle of writs

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