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Case Name : M/s. Gitanjali Vacationville Private Limited & anr. Vs Union of India (Calcutta High Court)
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M/s. Gitanjali Vacationville Private Limited & anr. Vs The Union of India & anr. (Calcutta High Court) Audit under Service Tax can continue post GST Section 174 is the repeal and saving provisions. Sub-Section 1 of Section 174 repeals the provisions of the various statutes as mentioned therein. Sub-Section (2) of Section 174 stipulates that, notwithstanding the repeal of the Acts mentioned in Sub-Section (1) of Section 174 and the amendment of the Finance Act, 1994 to the extent mentioned in Sub-Section (1) of Section 174 or Section 173, it shall not affect any pending investigation, ...
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