https://www.taxtmi.com/caselaws?id=444666 HC held that by virtue of Section 174(2)(e) of the CGST Act, 2017, the powers of authorities regarding inquiry, verification (including scrutiny and audit), assessment, adjudication and recovery for the pre-01.07.2017 period stand saved as if the Finance Act, 1994 had not been repealed. However, the procedural mechanism for audit under Section 72A of the 1994 Act is not saved; therefore, any post-GST audit for the saved period must be conducted in accordance with Chapter XIII (Sections 65 and 66) of the CGST Act, 2017. Finding no infirmity in the impugned audit and demand-cum-show cause notice for 2015-2017, HC dismissed the petition. en-us Mon, 16 Oct 2023 00:00:00 +0530 Fri, 28 Nov 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444666 HC held that by virtue of Section 174(2)(e) of the CGST Act, 2017, the powers of authorities regarding inquiry, verification (including scrutiny and audit), assessment, adjudication and recovery for the pre-01.07.2017 period stand saved as if the Finance Act, 1994 had not been repealed. However, the procedural mechanism for audit under Section 72A of the 1994 Act is not saved; therefore, any post-GST audit for the saved period must be conducted in accordance with Chapter XIII (Sections 65 and 66) of the CGST Act, 2017. Finding no infirmity in the impugned audit and demand-cum-show cause notice for 2015-2017, HC dismissed the petition. Case-Laws Service Tax Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444666