Repeal and saving, Section 174 of CGST Act, 2017
The below post explains about Repeal and saving under section 174 of CGST Act,2017.
Section 174 of CGST Act, 2017 explains Repeal and saving as below: (The amendments if any will also be updated here soon).
The extract of Section 174 of CGST Act,2017 quoted below:
174 Repeal and saving.
174. (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 Seventh Schedule to the Constitution), the Medicinal and Toilet
Preparations (Excise Duties) Act, 1955, the Additional Duties of Excise (Goods of Special
Importance) Act, 1957, the Additional Duties of Excise (Textiles and Textile Articles) Act,
1978, and the Central Excise Tariff Act, 1985 (hereafter referred to as the repealed Acts) are
hereby repealed.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(b) affect the previous operation of the amended Act or repealed Acts and orders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under the amended Act or repealed Acts or orders under such repealed or amended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 as an incentive against investment
through a notification shall not continue as privilege if the said notification is rescinded
on or after the appointed day; or
(d) affect any duty, tax, surcharge, fine, penalty, interest as are due or may
become due or any forfeiture or punishment incurred or inflicted in respect of any
offence or violation committed against the provisions of the amended Act or repealed
Acts; or
(e) affect any investigation, inquiry, verification (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 reference,
instituted before on, or after the appointed day under the said amended Act or repealed
Acts and such proceedings shall be continued under the said amended Act or repealed
Acts as if this Act had not come into force and the said Acts had not been amended or
repealed.
(3) 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
Act, 1897 with regard to the effect of repeal.
The above information clarifies about Repeal and saving under section 174 of CGST Act,2017.
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