Repeal and Saving

In force Act 14 of 2018 As on 07 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 14 of 2018

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 32 of the Bihar Goods and Services Tax (Amendment) Act, 2018 deals with repeal and Saving. Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Bihar Goods and Services Tax (Amendment) Ordinance, 2018 (Bihar Ordinance No.

Repeal and Saving - (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Bihar Goods and Services Tax (Amendment) Ordinance, 2018 (Bihar Ordinance No. 1, 2018) is hereby repealed.
(2) Saving .- (i) Bihar Goods and Services Tax (Amendment) Ordinance, 2018 shall be deemed to be in force and always be in force, for all purposes, validly and effectively for all material times with effect from the date of being effective.
(ii) Notwithstanding such repeal any assessment, collection, adjustment, reduction or computation made or any other action taken or anything done or purported to have been taken or done under the powers conferred by or under the said ordinance shall be deemed to be taken or done and always be taken or done, for all purposes, validly and effectively, assessed, collected, adjusted, reduced, computed or taken or done as if the said Act, as amended by this ordinance, had been in force for all material times and, notwithstanding anything contained in any judgment, decree, or order of any Court, or Tribunal or other Authority :- (a) no suit or other proceeding shall be maintained or continued in any Court or Tribunal or other Authority for the refund of any amount received or paid as such tax, interest or penalty;
(b) no Court, Tribunal or other Authority shall enforce any decree or order directing the refund of any amount received or paid as such tax, interest or penalty;
(c) recoveries may be made, in accordance with the provisions of Bihar Goods and Services Tax (Amendment) Ordinance, 2018 of all amounts which could have been collected as tax under the said Ordinance but which had not been collected.
(iii) For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this Ordinance had not come into force. Indice By order of the Governor of Bihar, AKHILESH KUMAR JAIN, Secretary to Government.
Section 32, The Bihar Goods and Services Tax (Amendment) Act, 2018 (Act 14 of 2018).

Questions about Section 32

What does Section 32 of the Bihar Goods and Services Tax (Amendment) Act deal with?

Section 32 of the Bihar Goods and Services Tax (Amendment) Act is headed "Repeal and Saving". Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Bihar Goods and Services Tax (Amendment) Ordinance, 2018 (Bihar Ordinance No.

How do I find court cases under Section 32 of the Bihar Goods and Services Tax (Amendment) Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Bihar Goods and Services Tax (Amendment) Act 32, section 32 Bihar Goods and Services Tax (Amendment) Act, section 32 of the Bihar Goods and Services Tax (Amendment) Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Bihar Goods and Services Tax (Amendment) Act enacted?

Bihar Goods and Services Tax (Amendment) Act was enacted in 2018 as Act 14 of 2018. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/e73c5838-f1af-4213-933f-00f042b51e7d.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/c93ffd18-3cd5-48d0-bd2a-083397a7e4f4/content). This page is not a substitute for legal advice.