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of <h1>Section 174 of the West Bengal GST Act, 2017: Impact on Repealed Laws, Tax Exemptions, and Ongoing Legal Proceedings.</h1> Section 174 of the West Bengal Goods and Services Tax Act, 2017, addresses the effects of repealing or amending previous tax laws. It ensures that such changes do not revive any previously inactive laws or affect past operations, rights, obligations, or liabilities under the repealed or amended Acts. Tax exemptions granted as investment incentives will not persist if the notification is rescinded. The section also safeguards ongoing legal proceedings, investigations, and enforcement of dues, penalties, or punishments, allowing them to continue as if the amendments or repeals had not occurred. It emphasizes the continued applicability of the Bengal General Clauses Act, 1899.
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