Repeal of KVAT Act would not affect proceedings initiated by Authorities

Abhay Solvents Private Limited Vs Assistant Commissioner of Commercial (Karnataka High Court) In terms of Section 174(1)(f), it is clear that the repeal of the Act specified in Section 173 shall not affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed date, under the said repeals Acts and such proceedings shall be continued under the said repealed Acts as if KGST Act had not come into force and KVAT Act had not been repealed. Further Subsection (3) of Section 174 envisages that notwithstanding anything containe...