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TMI Blog2023 (6) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... This is evident from a plain reading of Section 174(2), which, despite the repeal and amendment of the Finance Act, 1994, saved the previous operation of the amended Act or repealed Acts, and orders or anything duly done or suffered thereunder. The amendment/ repeal did not affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts, or orders under such repealed or amended Acts. The repeal/ amendment also did not affect any duty, tax, surcharge, fine, penalty, interest as are due, or may become due, or any forfeiture, or punishment - incurred or inflicted, in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts. The submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1994. 2. We may observe that the order impugned in the Writ Petition, having been passed by the Commissioner, an appeal is maintainable against it before the Tribunal, under Section 35B of the Central Excise Act, 1944. 3. The submission of learned counsel for the appellants is that a Writ Petition was maintainable, since according to the appellants, the Commissioner had no jurisdiction to pass the order impugned in the Writ Petition. This plea is premised on the repeal of Chapter V of the Finance Act, 1994 by Section 173 of the Central Goods and Services Tax Act, 2017, w.e.f. 01.07.2017. Sections 173 and 174 of the Central Goods and Services Tax Act, 2017 read as follows :- 173. Amendment of Act 32 of 1994. Save as oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the appointed day; or (d) affect any duty, tax, surcharge, fine, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is argued that only such proceedings which had been initiated prior to 01.07.2017, could be continued. However, fresh proceedings could not have been initiated-if not already initiated post 01.07.2017, after 01.07.2017. 5. The aforesaid submission of the appellants is clearly misconceived in our view. This is evident from a plain reading of Section 174(2), which, despite the repeal and amendment of the Finance Act, 1994, saved the previous operation of the amended Act or repealed Acts, and orders or anything duly done or suffered thereunder. The amendment/ repeal did not affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts, or orders under such repealed or amended Acts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal/ amendment even after such repeal/ amendment, it does not stand to reason that the machinery for fixation and realization of such liability would not be available to the State. 8. A similar submission, as raised by the appellants, has been rejected by several High Courts, including the Delhi High Court in Vianaar Homes Private Limited v. Assistant Commissioner (Circle-12), Central Goods Services Tax, Audit-II, Delhi Ors., (W.P.(C) 2245/2020 CM APPL.7832/2020) decided on 03.11.2020 Matrix Forex Services Pvt. Ltd. v. Union of India and Ors., (W.P.(C) 12638/2019 CM APPL. 51623/2019) decided on 11.04.2023, and; by the Madras High Court in M/s Amirta International Institute of Hotel Management (Now known as Chennais Amirta Int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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