Case Law Details
Laxmi Narayan Sahu Vs Union of India & Others (Gauhati Cigh Court)
Issue Raised Before High Court
In all the writ petitions, the demand-cum- show cause notices of various dates issued by the Assistant Commissioner, Central Goods and Service Tax of the district of Dibrugarh and Guwahati respectively are assailed. The said demand-cum-show cause notices are purportedly issued under Sections 75, 76 and 78 in respect of a proceeding initiated under Section 73(i) of the Finance Act of 1994, for failure on the part of the petitioners from paying the service tax that are leviable upon them. In all the writ petitions, the demand-cum-show cause notices are assailed on the ground that in view of the provisions of Section 173 of the Central Goods and Service Tax Act, 2017 ((for short, CGST Act of 2017), further proceedings that were initiated under Section 73(i) of the Finance Act of 1994 are no longer sustainable.
Held by High Court
In the instant case, it is taken note of that the provisions of Chapter V of the Finance Act of 1994 were omitted by Section 173 of the CGST Act of 2017, where Section 173 is under the heading of ‘Amendment of Act 32 of 1994’. Section 174 of the said Act which is under the heading of ‘Repeal and Saving’ in Sub-Section 1 provides that save and otherwise provided in the Act, on and from the date of commencement, the portion of the Central Act of 1994, the Medicinal and Toilet Preparation (Excise Duties) Act 1955, the Additional Duties of Excise (Goods of Special Importance) Act 1957, the Additional Duties of Excise (Textiles and Textile Articles) Act and the Central Excise Tariff Act, 1985 stood repealed.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
