https://www.taxtmi.com/caselaws?id=372887 The court dismissed the writ petition, ruling that proceedings under the AVAT Act of 2003 continue under the repealed Act, including appeals and revisions. The court found the petition not maintainable due to the availability of a statutory revision remedy under Section 81 of the AVAT Act. It interpreted Section 174(2)(f) of the AGST Act of 2017 to preserve proceedings initiated under the repealed Act. The court emphasized that rights and liabilities under a repealed enactment persist unless expressly revoked by a new law. 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 The court dismissed the writ petition, ruling that proceedings under the AVAT Act of 2003 continue under the repealed Act, including appeals and revisions. The court found the petition not maintainable due to the availability of a statutory revision remedy under Section 81 of the AVAT Act. It interpreted Section 174(2)(f) of the AGST Act of 2017 to preserve proceedings initiated under the repealed Act. The court emphasized that rights and liabilities under a repealed enactment persist unless expressly revoked by a new law. Case-Laws VAT and Sales Tax Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372887