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    <title>2019 (1) TMI 917 - CALCUTTA HIGH COURT</title>
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    <description>The court denied the petitioners&#039; request for interim relief, ruling that authorities have the jurisdiction to conduct audits under the Finance Act, 1994, even after its repeal by the Central Goods and Services Tax Act, 2017. The court referenced Sections 173 and 174 of the Act of 2017, which allow for the continuation of investigations and legal proceedings under the previous act. The case is scheduled for further proceedings, with parties instructed to submit affidavits for the upcoming hearing.</description>
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      <description>The court denied the petitioners&#039; request for interim relief, ruling that authorities have the jurisdiction to conduct audits under the Finance Act, 1994, even after its repeal by the Central Goods and Services Tax Act, 2017. The court referenced Sections 173 and 174 of the Act of 2017, which allow for the continuation of investigations and legal proceedings under the previous act. The case is scheduled for further proceedings, with parties instructed to submit affidavits for the upcoming hearing.</description>
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      <pubDate>Tue, 15 Jan 2019 00:00:00 +0530</pubDate>
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