Repeal of legacy indirect tax laws preserves pre-existing liabilities, proceedings and rights under the former statutes. The CGST Act omits service tax provisions and repeals specified central excise and related enactments as those levies are subsumed by GST. The repeal does not revive anything not in force at the time, nor does it affect prior operation of the repealed laws or any rights, obligations, liabilities, tax exemptions (subject to rescission of notifications), duties, penalties, interest, forfeitures or ongoing or future investigations, adjudications, assessments, recoveries and appellate proceedings; repeals operate subject to the General Clauses Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Repeal of legacy indirect tax laws preserves pre-existing liabilities, proceedings and rights under the former statutes.
The CGST Act omits service tax provisions and repeals specified central excise and related enactments as those levies are subsumed by GST. The repeal does not revive anything not in force at the time, nor does it affect prior operation of the repealed laws or any rights, obligations, liabilities, tax exemptions (subject to rescission of notifications), duties, penalties, interest, forfeitures or ongoing or future investigations, adjudications, assessments, recoveries and appellate proceedings; repeals operate subject to the General Clauses Act.
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