https://www.taxtmi.com/caselaws?id=378078 Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 is a transitional saving provision for inconsistent State laws, but it does not control the operation of the saving clause in Section 174(2) of the CGST Act, 2017. Section 174(2) expressly preserves investigations, enquiries, verifications, scrutiny, audit, assessment, adjudication, recovery and other proceedings relating to repealed or amended enactments, and allows them to be instituted, continued or enforced as if the repeal or amendment had not occurred. On that basis, the audit notice under the GST regime was not lacking in jurisdiction. en-us Tue, 13 Nov 2018 00:00:00 +0530 Fri, 07 Mar 2025 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378078 Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 is a transitional saving provision for inconsistent State laws, but it does not control the operation of the saving clause in Section 174(2) of the CGST Act, 2017. Section 174(2) expressly preserves investigations, enquiries, verifications, scrutiny, audit, assessment, adjudication, recovery and other proceedings relating to repealed or amended enactments, and allows them to be instituted, continued or enforced as if the repeal or amendment had not occurred. On that basis, the audit notice under the GST regime was not lacking in jurisdiction. Case-Laws GST Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378078