https://www.taxtmi.com/caselaws?id=752992 Where a repealing statute saves only pending proceedings, no fresh revisional action can be initiated under the repealed enactment after repeal has taken effect. The Court held that the saving clause in the Haryana Value Added Tax Act, 2003 preserved only proceedings already pending under the Haryana General Sales Tax Act, 1973, and did not revive revisional power for closed matters. Because the revisional notice and order were issued after repeal when no proceeding was pending, the Revisional Authority lacked jurisdiction; the resulting revisional and tribunal orders were non est and were set aside. en-us Wed, 08 May 2024 00:00:00 +0530 Thu, 23 May 2024 08:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752992 Where a repealing statute saves only pending proceedings, no fresh revisional action can be initiated under the repealed enactment after repeal has taken effect. The Court held that the saving clause in the Haryana Value Added Tax Act, 2003 preserved only proceedings already pending under the Haryana General Sales Tax Act, 1973, and did not revive revisional power for closed matters. Because the revisional notice and order were issued after repeal when no proceeding was pending, the Revisional Authority lacked jurisdiction; the resulting revisional and tribunal orders were non est and were set aside. Case-Laws VAT and Sales Tax Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752992