2019 (1) TMI 917

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....ere issued without jurisdiction. Learned Advocate appearing for the petitioners submits that, the Central Goods and Services Tax Act, 2017 repeals Chapter V of the Finance Act, 1994. By the impugned notice and the two subsequent reminders, the authorities are proposing to conduct an audit under the provisions of the Chapter V of the Finance Act, 1994. He refers to Sections 173 and 174 of the Act of 2017 and submits that, the provisions of Chapter V of the Finance Act, 1994 stands omitted. An audit contemplated under Chapter V of the Finance Act, 1994 is not saved by the provisions of Section 174 of the Act of 2017. He relies upon 2018 (17) G.S.T.L. 21 (Cal.) ( Infinity BNKE Infocity Pvt. Ltd. Versus Union of India) and submits that, in sim....

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....rt. Two of the writ petitions being Infinity Infotech Parks Ltd. (supra) and Magnacon Electrical (India) Ltd. (supra) were disposed of by the Single Judge. Appeals carried therefrom were disposed of by the judgment and order dated December 6, 2018. By such judgment and order, the Appeal Court set aside the judgment and order passed by the Single Judge and remanded the matter for fresh consideration. All points raised in the writ petition have been kept open for decision. Infinity BNKE Infocity Pvt. Ltd. (supra) and OWS Warehouse Services LLP (supra) are interim orders. Infinity BNKE Infocity Pvt. Ltd. (supra) was rendered by this Court without the benefit of Infinity Infotech Parks Ltd. (supra) and Magnacon Electrical (India) Ltd. (supra)....

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....riff Act, 1985 (hereafter referred to as the repealed Acts) are hereby repealed. (2) The repeal of the said Acts and the amendment of the Finance Act, 1994 (hereafter referred to as "such amendment" or "amended Act", as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not- (a) revive anything not in force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder; or (c ) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts or orders under such repealed or amended Acts: Provided that any tax exemption granted a....

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....The mention of the particular matters referred to in sub-sections (1) and (2) shall not be held to prejudice or affect the general application of section 6 of the General Clauses 10 of 1897. Act, 1897 with regard to the effect of repeal." The provisions of Chapter V of the Finance Act, 1994 stands omitted by Section 173 of the Act of 2017 save as otherwise provided under the Act of 2017. Therefore, if any provision of the Act of 2017 allows the applicability of the Chapter V of the Finance Act, 1994, then notwithstanding the omission of the Chapter V of the Finance Act, 1994 under Section 173 the same continues to apply. Section 174 is the repeal and saving provisions. Sub-Section 1 of Section 174 repeals the provisions of the various sta....