Section 174 of CGST Act, 2017 Repeal and saving

 

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 Repeal and savingSection 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1978, and the Central Excise Tariff Act, 1985 (hereafter referred to as the repealed Acts) are

hereby repealed.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(b) affect the previous operation of the amended Act or repealed Acts and orders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under the amended Act or repealed Acts or orders under such repealed or amended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through a notification shall not continue as privilege if the said notification is rescinded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offence or violation committed against the provisions of the amended Act or repealed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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