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Savings.

Section 174 - West Bengal SGST - MISCELLANEOUS - GST - States - Section 174 - 174. (1) The repeal of the said Acts and the amendment of the Acts specified in section 173 (hereafter referred to as such amendment or amended Act , as the case may be) to the extent mentioned in 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force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended Acts or repealed Acts and orders or anything .....

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any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal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 tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and .....

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