https://www.taxtmi.com/caselaws?id=793458 Omission of the service tax provisions in Chapter V of the Finance Act, 1994 by the CGST Act did not extinguish pending or proposed proceedings. Section 174(2)(e) of the CGST Act preserves investigation, inquiry, verification, assessment, adjudication and other legal proceedings, and allows them to continue or be enforced as if the earlier enactment had not been amended or repealed. On that basis, the objection that the revenue authorities lacked jurisdiction to issue a show cause notice or continue adjudication after the GST transition was not accepted, and the proceedings were permitted to continue in accordance with law. en-us Wed, 10 Jun 2026 00:00:00 +0530 Wed, 17 Jun 2026 11:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793458 Omission of the service tax provisions in Chapter V of the Finance Act, 1994 by the CGST Act did not extinguish pending or proposed proceedings. Section 174(2)(e) of the CGST Act preserves investigation, inquiry, verification, assessment, adjudication and other legal proceedings, and allows them to continue or be enforced as if the earlier enactment had not been amended or repealed. On that basis, the objection that the revenue authorities lacked jurisdiction to issue a show cause notice or continue adjudication after the GST transition was not accepted, and the proceedings were permitted to continue in accordance with law. Case-Laws GST Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793458