Transitional Credit — The question is to be examined that if any fresh proceeding under the 1994 Act for scrutiny, inspection or audit, if commenced after omission of the said Act is prima-facie legally valid or not.  The expression ”instituted“ in sub-clause(e) would imply the proceeding which stood already instituted at the time of repeal or omission of the 1994 Act. Status quo to be maintained till the next date of hearing so far as the proceeding which forms the subject matter of the writ petition is concerned. — Sulabh International Social Service Organization, (Jharkhand State Branch) Vs. The Union of India Through The Commissioner, Central Goods & Services Tax And Central Excise, Ranchi And Others [2019] 11 TAXLOK.COM 011 (JHARKHAND)