https://www.taxtmi.com/caselaws?id=761298 Repeal and savings provisions preserve substantive rights and liabilities for pre-01 April 2005 tax periods, but they do not preserve an earlier procedural forum where the later statute provides a new appellate route. Section 106(4) of the Delhi Value Added Tax Act, 2004 was read as protecting accrued tax rights and liabilities, not as requiring continued use of the reference procedure under Section 45 of the repealed Delhi Sales Tax Act, 1975. The obligation to obtain a statement of case from the Tribunal was treated as procedural, so direct appeals under Section 81 of the 2004 Act were maintainable. en-us Wed, 06 Nov 2024 00:00:00 +0530 Thu, 14 May 2026 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761298 Repeal and savings provisions preserve substantive rights and liabilities for pre-01 April 2005 tax periods, but they do not preserve an earlier procedural forum where the later statute provides a new appellate route. Section 106(4) of the Delhi Value Added Tax Act, 2004 was read as protecting accrued tax rights and liabilities, not as requiring continued use of the reference procedure under Section 45 of the repealed Delhi Sales Tax Act, 1975. The obligation to obtain a statement of case from the Tribunal was treated as procedural, so direct appeals under Section 81 of the 2004 Act were maintainable. Case-Laws VAT / Sales Tax Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761298