https://www.taxtmi.com/caselaws?id=432020 Section 174(2) of the Kerala State GST Act, 2017 is explained as a valid repeal-and-saving provision in the GST transition. The constitutional amendment introducing GST did not remove the State Legislature's power to preserve pre-existing indirect tax laws for transitional purposes, so the saving clause is not beyond legislative competence or contrary to Section 19 of the One Hundred and First Amendment. The provision also preserves accrued liabilities, investigations, assessments, adjudications, recovery actions, and other proceedings under the Kerala Value Added Tax Act, 2003, so pre-GST VAT liabilities may continue to be enforced within the saved statutory framework. en-us Wed, 30 Nov 2022 00:00:00 +0530 Fri, 07 Jul 2023 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432020 Section 174(2) of the Kerala State GST Act, 2017 is explained as a valid repeal-and-saving provision in the GST transition. The constitutional amendment introducing GST did not remove the State Legislature's power to preserve pre-existing indirect tax laws for transitional purposes, so the saving clause is not beyond legislative competence or contrary to Section 19 of the One Hundred and First Amendment. The provision also preserves accrued liabilities, investigations, assessments, adjudications, recovery actions, and other proceedings under the Kerala Value Added Tax Act, 2003, so pre-GST VAT liabilities may continue to be enforced within the saved statutory framework. Case-Laws VAT and Sales Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432020