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Repeal will not affect rights, privileges, obligations or liability under old Act
Case Law Details
- Case Name
- Amirta International Institute of Hotel Management Vs The Principal Commissioner of CGST & Central Excise (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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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...
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