https://www.scconline.com/blog/post/2018/12/01/cgst-act-2017-does-not-render-proceedings-initiated-under-service-tax-act-nugatory-quoting-wrong-provision-of-law-doesnt-invalidate-action-of-authority/
CGST Act, 2017 does not render proceedings initiated under Service Tax Act nugatory; quoting wrong provision of law doesn't invalidate action of Authority