https://www.taxtmi.com/caselaws?id=372887 Pending proceedings initiated under the Assam Value Added Tax Act, 2003 were saved by Section 174(2)(f) of the Assam Goods and Services Tax Act, 2017, so the repeal did not extinguish a show-cause-based proceeding already in motion when the new Act commenced. The provision preserved appeal, revision, review and reference proceedings and required them to continue under the repealed Act as if the new Act had not come into force. On that basis, the petitioner could still pursue the statutory revision remedy under Section 81 of the 2003 Act, and the availability of that specific remedy weighed against writ jurisdiction. The writ petition was therefore held not maintainable. en-us Thu, 12 Apr 2018 00:00:00 +0530 Thu, 03 Jan 2019 06:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372887 Pending proceedings initiated under the Assam Value Added Tax Act, 2003 were saved by Section 174(2)(f) of the Assam Goods and Services Tax Act, 2017, so the repeal did not extinguish a show-cause-based proceeding already in motion when the new Act commenced. The provision preserved appeal, revision, review and reference proceedings and required them to continue under the repealed Act as if the new Act had not come into force. On that basis, the petitioner could still pursue the statutory revision remedy under Section 81 of the 2003 Act, and the availability of that specific remedy weighed against writ jurisdiction. The writ petition was therefore held not maintainable. Case-Laws VAT and Sales Tax Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372887