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of <h1>Section 174 of Maharashtra GST Act 2017 Ensures Continuity of Legal Proceedings and Obligations After Repeal of Certain Acts.</h1> Section 174 of the Maharashtra Goods and Services Tax Act, 2017, addresses the effects of repealing certain Acts as specified in Section 173. It ensures that the repeal does not revive any non-existent provisions, nor affect the previous operations, rights, obligations, or liabilities under the repealed Acts. It maintains the validity of taxes, penalties, or legal proceedings initiated under the repealed Acts. Additionally, it allows for the continuation of proceedings, appeals, or reviews as if the new Act had not been enacted. The provisions of the Maharashtra General Clauses Act apply to these repeals, ensuring continuity and legal consistency.
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