GST India Forum – Goods and Services Tax | Place for Experts Forums Bare Law Section 161- Effect of amendments, etc., of rules, notifications or orders

Viewing 1 post (of 1 total)
  • Author
    Posts
  • Madrecha and CoMadrecha and Co
    Participant
    Post count: 202
    Topics: 202
    Replies: 0
    Been thanked: 0 times
    #354 |

    Where any rule, notification or order made or issued under the Act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not ­

    (a) revive anything not in force or existing at the time at which the amendment, repeal, supersession or rescinding takes effect; or

    (b) affect the previous operation of any rule, notification or order so amended, repealed, superseded or rescinded or anything duly done or suffered thereunder; or

    (c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any rule, notification or order so amended, repealed, superseded or rescinded; or

    (d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed under or in violation of any rule, notification or order so amended, repealed, superseded or rescinded; or

    (e) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the rule, notification or order, as the case may be, had not been amended, repealed, superseded or rescinded.

Viewing 1 post (of 1 total)

You must be logged in to reply to this topic.