Court Upholds Service Tax Audits Post-GST; Savings Clause Validates Proceedings Despite Finance Act Repeal, Section 173 CGST Act.

Power to conduct Audit by the service tax department - post GST - since provision of Chapter V of Finance Act, 1994 repealed - If a statute stood omitted with a savings clause, the savings clause would not render it impermissible for the proceedings initiated/to be initiated under Chapter V of the Finance Act of 1994, which stood omitted by Section 173 of the CGST Act of 2017 to be continued - Petition dismissed. .....

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