Repeal and saving: existing tax liabilities and legal proceedings preserved despite repeal, with narrow exception for rescinded exemptions.

Repeal of specified Goa tax enactments is effected on commencement of the Goa GST Act, 2017, while saving provisions preserve rights, obligations, liabilities, orders and acts done under the repealed or amended Acts. Existing tax liabilities, penalties, interest, forfeitures and related investigations, assessments, adjudications and appellate proceedings may be instituted, continued or enforced as if repeal had not occurred; however, tax exemptions granted by notification will not continue if the notification is rescinded on or after the appointed day. Reference is made to the application of sections 6 and 6A of the General Clauses Act, 1897.

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