https://www.taxtmi.com/caselaws?id=283263 The Supreme Court held that post-repeal of the Haryana General Sales Tax Act, 1973, under the Haryana Value Added Tax Act, 2003, no fresh proceedings could be initiated under Section 40. Section 61 of the 2003 Act saved only pending proceedings at the time of enactment, not allowing for new actions. The Court clarified that the repeal and enactment of laws require adherence to the new Act's provisions, preventing the reopening of closed matters. Consequently, the revisional order issued after the 1973 Act's repeal was deemed void, and the petitioner's challenge was upheld, setting aside the revisional authority's decision. en-us Tue, 28 Aug 2018 00:00:00 +0530 Mon, 16 Sep 2019 18:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283263 The Supreme Court held that post-repeal of the Haryana General Sales Tax Act, 1973, under the Haryana Value Added Tax Act, 2003, no fresh proceedings could be initiated under Section 40. Section 61 of the 2003 Act saved only pending proceedings at the time of enactment, not allowing for new actions. The Court clarified that the repeal and enactment of laws require adherence to the new Act's provisions, preventing the reopening of closed matters. Consequently, the revisional order issued after the 1973 Act's repeal was deemed void, and the petitioner's challenge was upheld, setting aside the revisional authority's decision. Case-Laws VAT and Sales Tax Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283263