Section 174 of CGST Act, 2017— Repeal and Saving Clause – Appeal under Finance Act --- The petitioner was issued with the SCN dated 30.09.2014, under the Finance Act. Thereafter, the respondent proceeded to pass an ex parte order on 31.12.2015, demanding service tax along with interest and penalties. The petitioner was identified to be a defaulter and as a consequence his registration under GST was suspended. The petitioner prayed for quashing of the Demand order dated 31.12.2015, on the ground that they were ex parte orders. The counsel for the respondents submitted that if the interpretation to the provisions contained under Section 174 of the Act, 2017 is taken into consideration, which deals with the repealing and savings clause, the Finance Act, 1994 stood repealed by the implications of sub Section (2) of Section 174. But 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. The court observed that the assessee under the Finance Act, 1994 could still avail the remedy of Appeal under Section 84 of the Finance Act, 1994.

Held that—The Hon’ble High Court dismissed the petition with liberty to the petitioner to resort to the Appellate proceedings, which are available to him.