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of <h1>Repeal of Acts Under GST Act 2017: Rights, Obligations, and Legal Proceedings Remain Unaffected by Section 174</h1> Section 174 of the Gujarat Goods and Services Tax Act, 2017, addresses the effects of repealing certain Acts. It clarifies that such repeal does not revive any non-existent provisions, nor does it affect the previous operation or any rights, obligations, or liabilities under the repealed Acts. Tax exemptions granted as incentives will not continue if rescinded post-repeal. The section ensures ongoing investigations, legal proceedings, and recovery of dues remain unaffected. It also states that any proceedings, including appeals or reviews, will continue under the repealed Acts. The provision does not impact the general application of certain sections of the Gujarat General Clauses Act, 1904.
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