SULABH INTERNATIONAL SOCIAL Vs. UNION OF INDIA

JUDGEMENT

(1.) In the present writ petition, the petitioner, a society registered under the Societies Registration Act , 1860 questions initiation of certain proceedings under Chapter V of the Finance Act, 1994 (the 1994 Act). The main content of that chapter has come to be known as service tax. The aforesaid statute stood omitted with effect from 1st July, 2017 upon introduction of Central Goods and Services Tax Act, 2017 (the 2017 Act). The omitting provision is contained in Section 173 of the 2017 Act. This provision stipulates:-

(2.) Section 174 of the 2017 Act contains the saving clause in sub-section (2) thereof. This sub-section reads:-

(3.) In the case of the writ petitioner, a notice was issued on 5th December, 2018. The body of this notice reads:-