2024 (2) TMI 1293

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... SAM KOSHY ) The present writ petition has been filed assailing the impugned order dated 20.11.2023 (Annexure P6) passed by the respondent No.1 - The Commissioner of Customs and Central Tax (Appeals-II). 2. Heard Sri M. Naga Deepak, learned counsel for the petitioner and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC appearing for the respondent - Department. 3. Vide the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....under the GST Act, the makers of the statute have categorically held, that the repeal of the Act shall not affect any of the proceedings including that relating to an appeal instituted before on or after the date under the said amended act or repealed act and as such the proceedings shall be continued under the said amended act or repealed acts as if this act had not come into force and the said a....