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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Assessment, Audit, Scrutiny, Demand and Recovery, Advance Ruling, Appeals and Revision

Section 174(2)(f) of the CGST Act deals with appeals and reviews under the repealed indirect tax laws. What is its effect on proceedings instituted before, on or after the appointed day under those laws?

Appeals, reviews or references instituted before, on or after the appointed day under the repealed or amended Acts continue under those Acts as if the CGST Act had not come into force and they had not been amended or repealed.

  1. AThey abate on the appointed day and must be refiled under the CGST Act
  2. BThey are transferred to the GST Council for fresh disposal
  3. CThey continue under the amended or repealed Acts as if the CGST Act had not come into force and those Acts had not been amended or repealedCorrect
  4. DThey continue only if instituted before the appointed day, and not if instituted on or after it

Explanation

Section 174(2)(f) provides that proceedings relating to an appeal, review or reference instituted before, on or after the appointed day continue under the old Acts as if the CGST Act had not come into force. The option limiting this to proceedings before the appointed day ignores the words 'on, or after'.

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