https://www.taxtmi.com/caselaws?id=378079 Section 174(2)(e) of the CGST Act was read as preserving investigations, inquiries, verifications, adjudications and related proceedings concerning liabilities under the omitted service tax regime, but the term "instituted" was prima facie understood to cover proceedings already set in motion before omission, not to authorise fresh initiation after Chapter V of the Finance Act, 1994 ceased to operate. In view of the interim ambiguity and the approach taken by other High Courts in similar matters, the Court preserved the existing position and directed maintenance of status quo pending further hearing. en-us Thu, 04 Apr 2019 00:00:00 +0530 Fri, 07 Mar 2025 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378079 Section 174(2)(e) of the CGST Act was read as preserving investigations, inquiries, verifications, adjudications and related proceedings concerning liabilities under the omitted service tax regime, but the term "instituted" was prima facie understood to cover proceedings already set in motion before omission, not to authorise fresh initiation after Chapter V of the Finance Act, 1994 ceased to operate. In view of the interim ambiguity and the approach taken by other High Courts in similar matters, the Court preserved the existing position and directed maintenance of status quo pending further hearing. Case-Laws GST Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378079