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TMI Blog2022 (3) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... s taken into consideration, if the argument of the learned counsel for the petitioner is considered, then too, the order of Joint Commissioner, impugned in the present writ petition, would be appellable under Section 107 of the CGST Act, 2017. Owing to this peculiar situation, where during the intervening period of subsistence of the order of imposition of tax on the petitioner by an order dated 31.12.2015, when the law has undergone a change with the enforcement of the CGST Act, 2017, this Court is of the view that in view of sub Clause (c) of sub Section (2) of Section 174 of the CGST Act, 2017, where it saves the rights and privileges including therewith the obligation and liability, which had accrued as a consequence of the amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest and penalties payable on it, was imposed against the petitioner. 2. As a consequence of the said imposition and tax default committed by the petitioner, with the change of law governing the field of taxation pertaining to the firm which was registered under the Finance Act, 1994, when the petitioner sought a registration under the Goods and Services Tax Act, 2017 (for short CGST Act, 2017 ), he was identified to be a defaulter and as a consequence thereto, his registration made with the CGST was suspended and consequently as such he could not proceed to function as a firm in performing his business under the registration, which could have been given to the petitioner under the CGST Act, 2017. 3. The petitioner, in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the impugned order dated 31.12.2015. 6. The learned counsel for the respondents submitted that if the interpretation to the provisions contained under Section 174 of the CGST Act, 2017 is taken into consideration, which deals with the repealing and savings clause, in fact, under it sub Section (1) of Section 174 of the CGST Act, 2017, the Finance Act, 1994 stood repealed by the implications of sub Section (2) of Section 174. 7. The issue of consideration before this Curt is, as to whether the effect of repealment of the amendment of Finance Act, 1994 being Act No. 32 of 1994, as to whether the petitioner s right of Appeal is still protected as it was envisaged under the Finance Act, 1994? 8. It has been argued by the learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uality, the petitioner would still have a right of preference of an Appeal under Section 84 of the Finance Act, 1994 before the Commissioner of Central Excise. 174. Repeal and saving. - (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (except as respects goods included in entry 84 of the Union List of the Seventh Schedule to the Constitution), the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, the Additional Duties of Excise (Goods of Special Importance) Act, 1957, the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, and the Central Excise Tariff Act, 1985 (hereafter referred to as the repealed Acts) are hereby repealed. (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed; (f) affect any proceedings including that relating to an appeal, review or reference, instituted before on, or after the appointed day under the said amended Act or repealed Acts and such proceedings shall be continued under the said amended Act or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed. (3) The mention of the particular matters referred to in sub-sections (1) and ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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