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 upo

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