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Goods and Services Tax

Saving clause u/s 174(2)(e) of CGST Act permits initiation of proceedings under service tax post 01.07.2017

By POONAM GANDHI Goods and Services Tax Judiciary August 18, 2023
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Case Law Details

Case Name
Dev Versha Publication Private Limited and others Vs Union of India and others (Uttarakhand High Court)
Appeal Number
Only available for paid members
Date of Judgement/Order
Only available for paid members
Courts
All High Courts, Uttarakhand High Court
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Advertisement Dev Versha Publication Private Limited and others Vs Union of India and others (Uttarakhand High Court) Uttarakhand High Court held that saving clause under section 174(2)(e) of the Central Goods and Services Tax Act permits the initiation of proceedings under service tax post 01.07.2017 i.e. post repeal of the Service Tax regime Facts- The present writ is filed by the appellant mainly alleging that, since Chapter V of the Finance Act, 1994 was omitted on 01.07.2017, no liability towards Service Tax, under Chapter V of the Finance Act, 1994, could be fastened upon the appellan...
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Author Info

POONAM GANDHI
Name: POONAM GANDHI
Qualification: CA in Practice
Location: AHMEDABAD, Gujarat
Articles Published: 9,037
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