2025-VIL-795-P&H
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VAT High Court Cases

Haryana General Sales Tax Act, 1973 - Repeal and Saving — Interest on Refund - Whether the calculation of interest on a tax refund, pertaining to a liability that accrued under a repealed statute (HGST Act, 1973), is governed by the provisions of the repealed Act or by the new succeeding statute (HVAT Act, 2003), especially when the assessment order itself was passed after the new Act came into force – HELD - When a statute is repealed and replaced by a new enactment on the same subject, the rights and liabilities that have accrued or been incurred under the repealed statute are preserved, unless the new legislation manifests a clear intention to the contrary. The principle, enshrined in Section 6 of the General Clauses Act, 1897, dictates that a repeal does not affect any right, privilege, obligation, or liability acquired or incurred under the repealed enactment. The simultaneous repeal and re-enactment is to be construed as a reaffirmation of the old law, ensuring the continuation of legal proceedings and liabilities - The saving clause in Section 61 of the HVAT Act, 2003, does not exhibit an intention to destroy the rights and liabilities that accrued under the repealed HGST Act, 1973. Instead, it expressly saves the previous operation of the repealed Act and liabilities incurred thereunder - The right to a refund and the corresponding liability to pay interest are substantive in nature and are governed by the law in force at the time the original liability accrued, i.e., when the lis commenced. Therefore, the provisions of the HGST Act, 1973, under which the tax liability originated, will govern the grant and calculation of interest on the refund, not the provisions of the subsequent HVAT Act, 2003- The order of the Tax Tribunal granting interest under the HVAT Act is set aside. The matter of interest on the refund is to be governed by the provisions of the HGST Act, 1973 - The Revenue appeal is allowed
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