TMI Blog2019 (4) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... as sought for a writ of declaration, declaring that Section 174 of the Central Goods and Service Tax Act, 2017, as ultra vires, to Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 and Articles 246 A, 269 A and 279 A of the Constitution of India and therefore, unenforceable and has no effect, in so far as the petitioner is concerned. 2. Inviting the attention of this Court to Section 19 of the Constitution (One Hundred and First Amendment), Act, 2016, Mr.J.Shankar Raman, learned counsel for the petitioner submitted that after the said amendment, no action can be instituted, continued or enforced and therefore, no investigation inquiry (including scrutiny and audit), assessment proceedings, adjudication and any ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of commencement of this Act, the Central Excise Act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the Union List of the Seventh Schedule to the Constitution), the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955), the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), and the Central Excise Tariff Act, 1985 (5 of 1986) (hereafter referred to as the repealed Acts) are hereby repealed.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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed; (f) affect any proceedings including that relating to an appeal, review or reference, instituted before on, or after the appointed day under the said amended Act or repealed Acts and such proceedings shall be continued under the said amended act or repealed Acts as if this Act had not come into force an the said Acts had not been amended or repealed. 3.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. 8. Before the int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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