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of <h1>Section 174 of UP GST Act Repeals Old Tax Laws, Preserves Ongoing Proceedings and Past Liabilities</h1> Section 174 of the Uttar Pradesh Goods and Services Tax Act, 2017, repeals several previous tax-related Acts, including the Uttar Pradesh Value Added Tax Act, 2008, and others. Despite the repeal, the provision ensures that the previous operations, rights, obligations, and liabilities under these Acts remain unaffected. It also maintains that ongoing investigations, legal proceedings, and penalties related to these repealed Acts will continue as if the repeal had not occurred. The section clarifies that tax exemptions granted as investment incentives will not persist if rescinded after the Act's commencement. The general application of the Uttar Pradesh General Clauses Act, 1904, remains unaffected.
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