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Although Chapter V of the Finance Act of 1994 stood omitted under Section 173, but the savings clause provided under Section 174(2)(e) will enable the continuation of the investigation, enquiry, verification etc., that were made/to be made under Chapter V of the Finance Act of 1994.

Demand of Tax — Section 173 of the CGST Act, 2017— Transitional Provisions---Validity of Demand Notices for Service Tax – The petitioner challenged the demand-cum- show cause notices, which were issued under Sections 75, 76 and 78 in respect of a proceeding initiated under Section 73(i) of the Finance Act of 1994, for failure from paying the service tax. The demand-cum-show cause notices are assailed on the ground that in view of the provisions of Section 173 of the Act, further proceedings that were initiated under Section 73(i) of the Finance Act of 1994 are no longer sustainable. The petitioners relied the decision of the Supreme Court in its decision in Messrs Rayala Corporaion (P) Ltd., Vs. Director of Enforcement, New Delhi.
Held that:- The Hon’ble High rejected the petition as the same is devoid of merits. — Mascot Entrade Pvt. Ltd. Vs. Union of India And 2 Ors. [2018] 05 TAXLOK.COM 117 (Gauhati)

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