Repeal and saving under GST preserve prior liabilities, assessments, penalties, and proceedings despite abolition of earlier excise laws. Repeal of specified pre-GST excise enactments took effect on commencement of the Central Goods and Services Tax regime, while preserving the legal consequences of actions taken under the repealed or amended laws. The saving clause preserves prior rights, liabilities, duties, taxes, penalties, interest, forfeitures, punishments, and all related investigation, assessment, adjudication, recovery, appeal, review, and reference proceedings as if the repeal or amendment had not occurred.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Repeal and saving under GST preserve prior liabilities, assessments, penalties, and proceedings despite abolition of earlier excise laws.
Repeal of specified pre-GST excise enactments took effect on commencement of the Central Goods and Services Tax regime, while preserving the legal consequences of actions taken under the repealed or amended laws. The saving clause preserves prior rights, liabilities, duties, taxes, penalties, interest, forfeitures, punishments, and all related investigation, assessment, adjudication, recovery, appeal, review, and reference proceedings as if the repeal or amendment had not occurred.
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