9911796707
TMI Blog2024 (2) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 - HELD THAT:- Under Section 174(2)(f) the repeal and savings clause under the GST Act, the makers of the statute have categorically held, that the repeal of the Act shall not affect any of the proceedings including that relating to an appeal instituted before on or after the date under the said amended act or repealed act and as such the proceedings shall be continued under the said amended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f appeal. However, there shall be no order as to costs. Petition dismissed. - THE HON BLE SRI JUSTICE P. SAM KOSHY And THE HON BLE SRI JUSTICE N. TUKARAMJI ORDER ( Per Hon ble Sri Justice P. SAM KOSHY ) The present writ petition has been filed assailing the impugned order dated 20.11.2023 (Annexure P6) passed by the respondent No.1 - The Commissioner of Customs and Central Tax (Appeals-II). 2. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blished. 6. The said contention of learned counsel for the petitioner cannot be accepted for the simple reason that under Section 174(2)(f) the repeal and savings clause under the GST Act, the makers of the statute have categorically held, that the repeal of the Act shall not affect any of the proceedings including that relating to an appeal instituted before on or after the date under the said am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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