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2019 (4) TMI 523 - HC - GSTInitiation of certain proceedings under Chapter V of the Finance Act, 1994 - transition to GST Regime - Section 174 of CGST Act 2017 - whether any fresh proceeding under the 1994 Act for scrutiny, inspection or audit, if commenced after omission of the said Act is prima-facie legally valid or not? - Held that:- The expression “instituted” in sub-clause(e) would imply the proceeding which stood already instituted at the time of repeal or omission of the 1994 Act. In such circumstances, we choose to follow the course taken by the Hon’ble High Courts of Gujarat and Delhi and direct status quo to be maintained till the next date of hearing so far as the proceeding which form the subject matter of the present writ petition is concerned. Matter shall be listed for hearing on 7th May, 2019 at 2:15 p.m.
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