Repeal will not affect rights, privileges, obligations or liability under old Act

Amirta International Institute of Hotel Management Vs Principal Commissioner of CGST & Central Excise (Madras High Court) Madras High Court held that provisions of section 174(2) of the CGST Act states that repeal as per sub­section (1) shall not affect any rights, privileges or obligations or liability acquired, accrued or incurred under the old Act. Facts- A common order is passed in these Writ Petitions, since the legal issue upon which a determination is sought are one and the same in all the matters. The facts in W.P.Nos.3354, 5098 of 2020 and 29286 of 2022 are similar as they relate...