https://www.taxtmi.com/caselaws?id=410085 Proceedings under Chapter V of the Finance Act, 1994 relating to the pre-GST period were not interdicted at the interim stage merely because the Goods and Services Tax Act, 2017 had come into force. The Court allowed the show cause notice and summons to remain operative and held that the underlying adjudication could continue, while granting limited interim protection by directing that any final order would not be given effect to until disposal of the writ petition. The ruling reflects the view that repeal of the service tax regime did not, by itself, bar continuation of pending pre-GST proceedings. en-us Tue, 20 Jul 2021 00:00:00 +0530 Fri, 23 Jul 2021 08:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410085 Proceedings under Chapter V of the Finance Act, 1994 relating to the pre-GST period were not interdicted at the interim stage merely because the Goods and Services Tax Act, 2017 had come into force. The Court allowed the show cause notice and summons to remain operative and held that the underlying adjudication could continue, while granting limited interim protection by directing that any final order would not be given effect to until disposal of the writ petition. The ruling reflects the view that repeal of the service tax regime did not, by itself, bar continuation of pending pre-GST proceedings. Case-Laws Service Tax Tue, 20 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410085