https://www.taxtmi.com/forum/issue?id=116217 The central operative position is that the CGST Act's statutory savings provision preserves investigations, assessments, adjudications and recovery relating to repealed VAT/CST laws so such proceedings may be continued and orders passed after repeal treated as arrears under GST; concurrently, the executive power to remove difficulties under CGST/SGST can be used by State governments to extend prescribed limitation periods where factual impediments like the pandemic prevent completion of statutory actions, subject to the enabling provision's scope and conditions; typographical omissions in such orders do not necessarily invalidate them if substantive requirements are met. en-us Sun, 19 Apr 2020 12:37:52 +0530 Thu, 23 Jan 2025 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116217 The central operative position is that the CGST Act's statutory savings provision preserves investigations, assessments, adjudications and recovery relating to repealed VAT/CST laws so such proceedings may be continued and orders passed after repeal treated as arrears under GST; concurrently, the executive power to remove difficulties under CGST/SGST can be used by State governments to extend prescribed limitation periods where factual impediments like the pandemic prevent completion of statutory actions, subject to the enabling provision's scope and conditions; typographical omissions in such orders do not necessarily invalidate them if substantive requirements are met. Discussion-Forum VAT / Sales Tax Sun, 19 Apr 2020 12:37:52 +0530 https://www.taxtmi.com/forum/issue?id=116217