9911796707
TMI Blog2019 (4) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... r, restrict the operation of the provisions of Section 174(2) incorporated in CGST Act beyond the period of one year, which provides that repeal of the Acts specified in sub-section (1) of Section 174 and the amendment of the Finance Act, 1994 to the extent mentioned in sub-section (1) or Section 173, as the case may be, shall not amongst others affect an investigation, enquiry or verification (in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f its unit for the period from 2013-14 to 2017-18 (upto June, 2017 ) or from the year upto which last audit undertaken (whichever is earlier), shall be taken up by the Audit Group deputed by the Commissioner in the month of August, 2018 and accordingly, the petitioner is requested to furnish the documents and information specified in the notice. 2. Precisely, the contention of the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istent with the provisions of the Constitution as amended by the said Act shall continue to be in force until amended or repealed by a competent Legislature or other competent authority or until expiration of one year from such commencement, whichever is earlier. 4. Apparently, Section 19 of the Constitution Act, 2016, is a transitional provision which saves the provision of any law relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 173, as the case may be, shall not amongst others affect an investigation, enquiry or verification (including scrutiny and audit), assessment proceedings, adjudication or other legal proceeding or recovery of arrears etc., and all such proceedings may be instituted, continued or enforced as if the Act had not been so amended or repealed. 6. In this view of the matter, the impugned notice iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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