Procedures for assessments, Revisions, Review & Recovery of taxes relating to the Repealed Acts – Certain clarification issued –Regarding - GST - States - CCTs Ref No. CCW / GST / 74 / 2015

GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT CIRCULAR no. 4 CCTs Ref No. CCW / GST / 74 / 2015 dt 02.11.2017 The attention of the all the officers of the Department is invited to the question as to the statutory provisions under which various proceedings can be initiated continued under repealed Acts. It is clarified, in this regard that the appropriate authorities under the repealed Acts, in terms of Section 174(2)(e) (f) of the APGST Act 2017, may institute, continue or enforce any investigation, inquiry, verification ( including scrutiny and audit ) , assessment proceedings, adjudication and other legal proceedings or recovery of arrears under the repealed Act itself. Further, any proceedings under the repealed acts shall be in the designation of the respective repealed acts only. Chief Commissioner (ST), Edupugallu, Vijayawada Joint Commissioner ST GST