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Repeal and saving [Section 174] - GST Ready Reckoner - GSTExtract Repeal and saving [Section 174] Repeal and saving [Section 174] As per section 174(1) The following legislations shall stand repealed/not valid from July 1, 2017 i.e., the date of commencement of the CGST Act: The Central Excise Act, 1944 laid (except in respect of goods included in Entry 84 of Union List petroleum crude, high speed diesel, motor spirit, natural gas, aviation turbine fuel, tobacco and tobacco products) 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 The Central Excise Tariff Act, 1985 Howsoever The repeal under section 174(2) shall not: revive anything not in force or existing at the time of such amendment or repeal - No new effect affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder - No effect on previous position affect any right, privilege, obligation, or liability acquired, accrued or incurred under the previous law - No effect on rights or liabilities under previous law 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 previous law - No effect on tax etc. due under previous law affect any investigation inquiry, verification, adjudication and assessment proceedings, recovery proceedings, other legal proceedings or tax, penalty etc. and any such proceedings may be instituted, continued or enforced and tax, penalty etc. may be levied or imposed as if these Acts had not been so amended or repealed - No effect on legal proceedings and tax, penalty etc. under previous law affect any proceedings including that relating to an appeal, review or reference, instituted before, on or after the appointed day under the previous law - No effect on any appellate proceeding under previous law. Section 174(3) provides section 174 must be read with section 6 of the General Clauses Act, 1897 so as to understand the effect of appeal Section 6 of the General Clauses Act, 1897 is given hereunder: Effect of repeal . Where this Act, or any Central Act or Regulation made after the commencement of this Act, repeals any enactment hitherto made or hereafter to be made, then, unless a different intention appears, the repeal shall not revive anything not in force or existing at the time at which the repeal takes effect; or affect the previous operation of any enactment so repealed or anything duly done or suffered thereunder; or affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed; or affect any penalty, forfeiture or punishment incurred in respect of any offence committed against any enactment so repealed; or affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if the repealing Act or Regulation had not been passed.
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