2022 (3) TMI 626

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.... Tax, Meerut-II, as a consequence of exercising of his powers under the Finance Act of 1994, whereby, despite issuance of show cause notice dated 30.09.2014, when the petitioner has not participated or approached before the Additional Commissioner, Central Excise and Service Tax, he proceeded to pass an ex parte order on 31.12.2015, whereby, a demand of Rs. 37,22,254/- along with interest and penalties payable on it, was imposed against the petitioner. 2. As a consequence of the said imposition and tax default committed by the petitioner, with the change of law governing the field of taxation pertaining to the firm which was registered under the Finance Act, 1994, when the petitioner sought a registration under the Goods and Services Tax A....

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....ed back on 05.12.2022, the question emerged for consideration as to whether fixation of tax liability under the Finance Act, 1994, which was harnessed under changed legal circumstances with the enforcement of CGST Act, 2017 and the repealment of Finance Act, 1994, as to which Forum would be available to the petitioner, as against the impugned imposition of tax liability made by the impugned order dated 31.12.2015. 6. The learned counsel for the respondents submitted that if the interpretation to the provisions contained under Section 174 of the CGST Act, 2017 is taken into consideration, which deals with the repealing and savings clause, in fact, under it sub Section (1) of Section 174 of the CGST Act, 2017, the Finance Act, 1994 stood rep....

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....ly, in the light of the implications provided under sub Section (3) of Section 174 of the Act, wherein it has laid down that under Section 6 of the General Clauses Act, 1897, will have an effect over the repealed provision hence in that eventuality under sub Section (1) of Section 174 or under sub Section (2) of Section 174 of the CGST Act, 2017, and in that eventuality, the petitioner would still have a right of preference of an Appeal under Section 84 of the Finance Act, 1994 before the Commissioner of Central Excise. "174. Repeal and saving. - (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (except as respects goods included in entry 84 of the Union List of the ....

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....ion (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed; (f) affect any proceedings including that relating to an appeal, review or refe....