2019 (2) TMI 249

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....a the petitioner herein, who is the same in all the writ petitions, has challenged the orders dated 11.06.2018, 18.06.2018 and 18.06.2018 passed by the Joint Commissioner, Commercial Taxes exercising the revisional powers under the U.P. Value Added Tax Act, 2008 and consequential action of recovery of Tax. On being confronted as to how these writ petitions were directly maintainable before this Court when the statue itself provided a hierarchy of appeals and revisions the learned counsel for the petitioner submitted that the VAT Act, 2008 stood repealed on 16.09.2016 when the Constitution (One Hundred and First Amendment) Act, 2016 came into force, therefore, the impugned orders passed by the Joint Commissioner in exercise of power under....

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.... On being asked learned counsel for the petitioner submitted that the Act, 2016 came into force on 16.09.2016 and that the U.P.G.S.T. Act came into force on 01.07.2017 by which the VAT Act, 2008 was repealed subject to the saving clause contained therein. Similarly, the C.G.S.T. Act also came into force sometimes in 2017. This being the factual matrix we are of the view that by virtue of Section 19 the VAT Act, 2008 continued in terms of the said provision and by virtue of saving clause contained in the G.S.T. enactments which came into force the savings mentioned therein were applicable. On being confronted with regard to the saving clause contained in G.S.T. enactment as also Section 6 of the General Clauses Act learned counsel for the....