https://www.taxtmi.com/forum/issue?id=115629 The statutory saving in Section 174(2)(e) preserves investigations, verifications (including scrutiny and audit), assessment, adjudication and recovery under the pre GST Central Excise and related enactments, allowing the department to institute, continue or enforce audits and other legal proceedings for periods before GST as if those Acts had not been repealed; administrative authorisation for such audits may be obtained and retained on file without being repeated in the audit intimation letter. en-us Thu, 07 Nov 2019 13:04:00 +0530 Thu, 23 Jan 2025 15:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115629 The statutory saving in Section 174(2)(e) preserves investigations, verifications (including scrutiny and audit), assessment, adjudication and recovery under the pre GST Central Excise and related enactments, allowing the department to institute, continue or enforce audits and other legal proceedings for periods before GST as if those Acts had not been repealed; administrative authorisation for such audits may be obtained and retained on file without being repeated in the audit intimation letter. Discussion-Forum Central Excise Thu, 07 Nov 2019 13:04:00 +0530 https://www.taxtmi.com/forum/issue?id=115629