Section 174 - Saving. - Maharashtra Goods and Services Tax Act, 2017

Saving. 174. (1) The repeal of the said Acts specified in section 173 shall not,- (a) revive anything not in force or existing at the time at which such repeal takes effect ; or (b) affect the previous operation of any enactment or part thereof, so repealed and orders or anything duly done or suffered thereunder ; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the repealed Acts, orders under repealed Acts ; or (d) affect any tax, surcharge, penalty, interest, fee or fine as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of repealed Acts ; or (e) affect any investigation, inquiry, audit, assessment, reassessment, refund, determination, advance ruling, rectification and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, interest, fee, fine, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, audit, assessment, reassessment, refund, determination, advance ruling, rectification and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, interest, fee, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, may be instituted, continued or enforced, and any such tax, surcharge, penalty, interest, fee, fine, forfeiture or punishment may be levied or imposed as if these Acts had not been so repealed ; or (f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said repealed Acts or repealed provisions, and such proceedings shall be continued under the said repealed Acts or repealed provisions, as if this Act had not come into force ; (g) those laws (including any earlier law continued in force under any provisions thereof), and all rules, regulations, orders, notifications, forms, certificates and notices, appointments and delegation of powers issued under those laws and in force immediately before the appointed day shall, subject to the other provisions of this Act, in so far as they apply, continue to have effect after the appointed day for the purposes of the levy, returns, assessment, reassessment, appeal, determination, revision, rectification, reference, limitation, production and inspection of accounts and documents and search of premises, transfer of proceedings, payment and recovery, calculation of cumulative quantum of benefits, exemption from payment of tax and deferment of due date for payment of tax, cancellation of the certificate of entitlement, collection, or deduction of tax at source, refund or set off of any tax withholding of any refund, exemption from payment of tax, collection of statistics, the power to make rules, the imposition of any penalty, or of interest or forfeiture of an sum where such levy, returns, assessment, re-assessment, appeal, determination, revision, rectification, reference, limitation, payment and recovery, calculation of cumulative quantum of benefits, exemption from payment of tax and deferment of due date for payment of tax, cancellation of the certificate of entitlement, collection, deduction of tax at source, refund, set-off, withholding of any refund exemption, collection of statistics, the power to make rules, limitation, production and inspection of accounts and documents and search of premises, transfer of proceedings, penalty, interest or forfeiture of any sum relates to any period ending before the appointed day, or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid and whether or not the tax, penalty, interest, sum forfeited or tax deducted at source, if any, in relation to such proceedings is paid before or after the appointed day. (2) Without prejudice to the provisions contained in the foregoing subsection, the provisions of sections 7 and 25 of the Maharashtra General Clauses Act, (I of 1904) shall apply in relation to the repeal of any of the laws referred to in this section as if the law so repealed had been an enactment within the meaning of section 7 of the said Act.