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TMI Blog2018 (6) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... akraborty And Mr. Parag Chaturvedi For The Respondent : Mr. Koushik Chanda Mr. Tarunjyoti Tewari And Mr. Somnath Ganguli Mr. Bhaskar Prosad Banerjee ORDER The short point of challenge in this writ petition is the final order of determination of demand dated 14th July, 2017 issued by the Respondent No.1/Principal Commissioner, Central Tax, Kolkata North CGST & CX, Commissionerate, Kolkata deter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within one year from the date of the Demand Notice. It is next argued by learned Counsel for the petitioner by taking this Court to the notes of the earlier adjudication by the Respondent No.2/being the Principal Commissioner of Service Tax-I, that the hearing stood completed on the 17th of March, 2017. However, keeping in view the provisions of Section 4 (B) (b) (supra), the proceedings ought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard is the person who shall ultimately decide. Arguing on behalf of the Respondents /Authority, Learned Additional Solicitor General (ASG), Mr. Kaushik Chanda takes this Court to the provisions of Section 3 of the Central Goods and Services Tax Act, 2017 (the 2017 Act) highlighting that Section 3, inter alia, provides that Officers appointed under the Central Excise Act, 1944 shall be deemed to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G submits that there is no infraction of the principles of natural justice or limitation qua the petitioner. Next, taking this Court to Section 174(2) of the 2017 Act, learned ASG argues that the Repeal and Savings provisions makes it abundantly clear vide 174(2) (e) thereof that the repeal and substitution of the law shall not effect any investigation, enquiry or verification. Learned ASG there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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