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Repeal and saving.

Section 174 - Delhi SGST - MISCELLANEOUS - GST - States - Section 174 - List of other Acts to be repealed to be entered here 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Delhi Value Added .....

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as the repealed Acts) are hereby repealed. (2) 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 .....

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) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Acts or repealed Acts or orders under such repealed or amended Acts: Provided that any tax exemption granted as an incentive against investment th .....

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or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and .....

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cation (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 pun .....

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