https://www.taxtmi.com/caselaws?id=3468 A repealed revisional power does not survive where no show cause notice or other effective step had been taken before repeal, and no revision proceeding was pending on the date of repeal. Section 106 of the Delhi Value Added Tax Act, 2004 saved only accrued rights and liabilities; it did not preserve an unexercised suo motu revision jurisdiction as a vested right. The later insertion of Section 74A could not retrospectively validate revision notices or orders issued after repeal under the old framework. The impugned revision-related action was held without jurisdiction, and relief was granted with costs. en-us Fri, 14 Mar 2008 00:00:00 +0530 Mon, 23 Nov 2015 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3468 A repealed revisional power does not survive where no show cause notice or other effective step had been taken before repeal, and no revision proceeding was pending on the date of repeal. Section 106 of the Delhi Value Added Tax Act, 2004 saved only accrued rights and liabilities; it did not preserve an unexercised suo motu revision jurisdiction as a vested right. The later insertion of Section 74A could not retrospectively validate revision notices or orders issued after repeal under the old framework. The impugned revision-related action was held without jurisdiction, and relief was granted with costs. Case-Laws Service Tax Fri, 14 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3468