https://www.taxtmi.com/caselaws?id=373752 Section 173 of the CGST Act, 2017 omits Chapter V of the Finance Act, 1994, but that omission operates subject to the Act's savings provisions. Section 174 preserves pending and future investigation, inquiry, verification, scrutiny, audit, and other proceedings relating to liabilities under the repealed or amended law. On a prima facie view, service tax proceedings concerning a period when the earlier regime applied remain maintainable despite the shift to GST, so a proposed audit for that period was permitted to proceed and interim relief was declined. en-us Tue, 15 Jan 2019 00:00:00 +0530 Mon, 14 Oct 2019 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373752 Section 173 of the CGST Act, 2017 omits Chapter V of the Finance Act, 1994, but that omission operates subject to the Act's savings provisions. Section 174 preserves pending and future investigation, inquiry, verification, scrutiny, audit, and other proceedings relating to liabilities under the repealed or amended law. On a prima facie view, service tax proceedings concerning a period when the earlier regime applied remain maintainable despite the shift to GST, so a proposed audit for that period was permitted to proceed and interim relief was declined. Case-Laws Service Tax Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373752