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2019 (4) TMI 522 - HC - GSTJurisdiction - notice issued for Central Excise and Service Tax Audit of its unit for the period from 2013-14 to 2017-18 - Section 174(2)(e) of Central Goods and Services Tax Act, 2017 - Held that:- The provision incorporated in the Constitution Act, 2016 as aforesaid, in no manner, restrict the operation of the provisions of Section 174(2) incorporated in CGST Act beyond the period of one year, which provides that repeal of the Acts specified in sub-section (1) of Section 174 and the amendment of the Finance Act, 1994 to the extent mentioned in sub-section (1) or Section 173, as the case may be, shall not amongst others affect an investigation, enquiry or verification (including scrutiny and audit), assessment proceedings, adjudication or other legal proceeding or recovery of arrears etc., and all such proceedings may be instituted, continued or enforced as if the Act had not been so amended or repealed. The impugned notice issued by the Assistant Commissioner, CGST, Audit Circle, Udaipur cannot be said to have been issued acting without jurisdiction - petition dismissed.
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