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Administration Tax Audit Post-GST Primafacie Permissible: Calcutta High Court [Read Order]

By :
Arushi Jain | Mumbai | Last Updated on: 19 January, 2019 11:41 AM

The Calcutta High Court has held that the administration assess review under Finance Act, 1994 after the GST rollout is allowable under law. The specialists proposed to direct a review against the applicants under the arrangements of Chapter V of the Finance Act, 1994.

The solicitors fought under the steady gaze of the High Court that the Central Goods and Services Tax Act, 2017 annulments Chapter V of the Finance Act, 1994.

It was fought that the arrangements of Chapter V of the Finance Act, 1994 stands excluded and a review examined under Chapter V of the Finance Act, 1994 isn't spared by the arrangements of Section 174 of the Act of 2017.

Permitting the conflicts, Justice Debangsu Basak saw that the arrangements of Chapter V of the Finance Act, 1994 stands precluded by Section 173 of the Act of 2017 spare as generally given under the Act of 2017. In this manner, if any arrangement of the Act of 2017 permits the appropriateness of Chapter V of the Finance Act, 1994, at that point despite the oversight of Chapter V of the Finance Act, 1994 under Section 173 a similar keeps on applying.

"Segment 174 is the annulment and sparing arrangements. Sub-Section 1 of Section 174 annulments the arrangements of the different rules as referenced in that.

Sub-Section (2) of Section 174 stipulates that, despite the cancelation of the Acts referenced in SubSection (1) of Section 174 and the change of the Finance Act, 1994 to the degree referenced in Sub-Section (1) of Section 174 or Section 173, it will not influence any pending examination, enquiry, check or other lawful procedures and that, such procedures might be established, proceeded or upheld as though such Act had not been revoked," the Court said.

"By all appearances, perusing Sections 173 and 174 of the Act of 2017 it creates the impression that an enquiry or an examination or even a legitimate continuing under the Act of 1994 is passable despite the happening of the Act of 2017.

The experts are proposing to attempt a review for the period when the Act of 1994 was pertinent. The experts are qualified for do as such," the Court included.

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