Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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Section 174(2)(e) of the CGST Act saved investigation, inquiry, assessment, adjudication and other legal proceedings after omission of Chapter V of the Finance Act, 1994. The HC held that this saving clause preserved the authority to institute and continue service tax proceedings as if the earlier law had not been amended or repealed, so a show cause notice issued under the repealed service tax law remained valid. The writ challenge based on repeal was rejected, and the assessee was left to pursue adjudication independently in accordance with law.
Section 174(2)(e) of the CGST Act saved investigation, inquiry, assessment, adjudication and other legal proceedings after omission of Chapter V of the Finance Act, 1994. The HC held that this saving clause preserved the authority to institute and continue service tax proceedings as if the earlier law had not been amended or repealed, so a show cause notice issued under the repealed service tax law remained valid. The writ challenge based on repeal was rejected, and the assessee was left to pursue adjudication independently in accordance with law.
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