TMI Blog2018 (9) TMI 1642X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Act, specially sub section 2(c) of section 174 of the said Act. The impugned order dated 09.05.2018 only states that under section 71 of the then prevalent U.P. Value Added Tax Act, the powers were vested in the State Government to defer the liability of payment of Value Added Tax in case of the sick units declared as such under the Act - What is, thus, noticeable here is that the authority concerned while passing the said order dated 09.05.2018 has clearly ignored the provisions of section 174(2)(c) of U.P. Goods and Services Tax Act. The impugned order dated 09.05.2018, as is contained in annexure-1 to the writ petition, is hereby quashed - Petition allowed. - MISC. BENCH No. - 27146 of 2018 - - - Dated:- 20-9-2018 - Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeded to frame Rehabilitation Scheme under section 17(3) of the Act. As per the said rehabilitation scheme sanctioned by the BIFR, the Value Added Tax dues were deferred for a period of five years, however, the said Rehabilitation Scheme sanctioned on 07.08.2012 by the BIFR was modified vide another order of the BIFR passed on 24.09.2013, according to which the deferment for payment of Value Added Tax was made defective for a period of five years w.e.f. 24.09.2013. Thus, as a result of modified Rehabilitation Scheme sanctioned by the BIFR in respect of the petitioner-unit, the benefit of deferment of paying the Value Added Tax dues was available to the petitioner w.e.f. 24.09.2013 till 23.09.2018 which meant that the dues pertaining to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (40 of 1978), and the Central Excise Tariff Act, 1985 (5 of 1986) (hereafter referred to as the repealed Acts) are hereby repealed. (2) The repeal of the said Acts and the amendment of the Finance Act, 1994 (32 of 1994) (hereafter referred to as such amendment or amended Act , as the case may be) to the extent mentioned in the 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force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts or order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if this Act had not come into force and the said Acts had not been amended or repealed. (3) The mention of the particular matters referred to in sub-sections (1) and (2) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 (10 of 1897) with regard to the effect of repeal. Sub section 2(c) of Section 174 of U.P. Goods and Services Tax Act saves the rights, privileges, obligations or liability acquired, accrued or incurred under the amended Acts or under the repealed Acts or orders under such repealed or amended Acts. The order dated 10.02.2014 was issued under section 71 of U.P. Value Added Tax Act which as on today stands repealed on enforcement of U.P. Goods and Services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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