Page 100 - GSTL_7th May 2020_Vol 36_Part 1

58 GST LAW TIMES [ Vol. 36
on 24-9-2018 after the repeal of the Chapter V of the Finance Act, 1994 and after it
ceased to be in force with effect from 1-7-2017. Further the petitioner would as-
sert that the notification relied on in Ext.P4 show cause notice in order to put
forth the proposals therein are not applicable and that in any case, the same are
not valid, as those notifications as on the date of issuance of Ext.P4 show cause
notice are not valid and in force, as the parent statute under which those notifica-
tions have been issued stood repealed and not in currency and in force. It is in
the light of these factual aspects that the petitioner has filed the instant Writ Peti-
tion (Civil) with the aforementioned prayers.
4. Respondents, more particularly, respondents 2 to 4, have filed state-
ment dated 31-1-2020 in this case. Both sides have referred to the provisions of
Sections 173 and 174 of the CGST Act, 2017, to the attention of this Court, which
provide as follows :-
“Section 173. Amendment of Act 32 of 1994. - Save as otherwise provided
in this Act, Chapter V of the Finance Act, 1994 shall be omitted.
Section 174. Repeal and Saving. - (1) Save as otherwise provided in this
Act, on and from the date 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to as the repealed Acts) are hereby repealed.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 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(b) affect the previous operation of the amended Act or repealed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 of anything duly done or suffered thereunder;
or
(c) affect any right, privilege, obligation, or liability acquired, ac-
crued or incurred under the amended Act or repealed Acts or
orders under such repealed or amended Acts :
Provided that any tax exemption granted as an incentive
against investment through a notification shall not continue as
privilege if the said notification is rescinded on or after the
appointed day; or
(d) affect any duty, tax, surcharge, fine, penalty, interest as are
due or may become due or any forfeiture or punishment in-
curred or inflicted in respect of any offence or violation com-
mitted against the provisions of the amended Act or repealed
Acts; or
(e) affect any investigation, inquiry, verification (including scru-
tiny and audit), assessment proceedings, adjudication and any
other legal proceedings or recovery of arrears or remedy in re-
spect of any such duty, tax, surcharge, penalty, fine, interest,
right, privilege, obligation, liability, forfeiture or punishment,

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