Section 174(1)(e) in The Maharashtra Goods and Services Tax Act, 2017
(e)affect any investigation, inquiry, audit, assessment, reassessment, refund, determination, advance ruling, rectification and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, interest, fee, fine, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, audit, assessment, reassessment, refund, determination, advance ruling, rectification and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, interest, fee, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, may be instituted, continued or enforced, and any such tax, surcharge, penalty, interest, fee, fine, forfeiture or punishment may be levied or imposed as if these Acts had not been so repealed ; or