Repeal, Savings and Surviving Proceedings: law, practical example, evidence, risk and Finin2min action workflow.
Legacy rights, liabilities and proceedings survive only through the applicable savings and transition clauses.
CGST Act ss.142 and 174
Read with the current rules, notifications, circulars, portal instructions and binding judgments applicable to the event date.
Fix person, entity, role, activity, period, location, threshold and regulator.
Separate statute, delegated law, regulator guidance, contract and internal policy.
Reconcile documents, systems, filings, accounts and approvals.
Map event, notice and savings provision.
A pre-GST audit produces a demand after GST commencement.
Finin2min decision rule: reperform the analysis when a material fact, date, role or legal instrument changes.
Assuming repeal ends exposure is wrong.
Common additional failures are stale law, incomplete authority, inconsistent records, undocumented judgment and missing cross-law analysis.
| Stage | Control | Output |
|---|---|---|
| Facts | Freeze parties, dates, amounts and documents | Fact sheet |
| Law | Open current primary sources | Legal map |
| Evidence | Resolve inconsistencies | Evidence index |
| Decision | Approve, remediate, disclose or escalate | Signed note |
Legacy rights, liabilities and proceedings survive only through the applicable savings and transition clauses.
CGST Act ss.142 and 174
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file.
Map event, notice and savings provision.
Source review: 4 July 2026. Verify later amendments and case status before professional reliance.