Central Excise and Service Tax Audit for pre GST period | section 174(2)

Suresh Kumar Singhal Vs Union of India (Rajasthan High Court)

Provision incorporated in the Constitution Act, 2016 as aforesaid, in no manner, restrict the operation of the provisions of section 174(2) incorporated in CGST Act beyond the period of one year, which provides that repeal of the Acts specified in sub-section (1) of section 174 and the amendment of the Finance Act, 1994 to the extent mentioned in sub-section (1) or section 173, as the case may be, shall not amongst others affect an investigation

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