2018 (4) TMI 269 – GAUHATI HIGH COURT – 2018 (9) G. S. T. L. 5 (Gau.) – Jurisdiction – post enactment of the Central Goods and Services Tax Act, 2017 as well as the omission of Entry 92C from List-I of the Seventh Schedule of the Constitution – whether the respondent have jurisdiction to enter into an enquiry in respect of the subject matter of the notice and as such the impugned notice was wholly without jurisdiction? – Held that: – this Court is of the prima facie opinion that the impugned notice dated 23.10.2017 is without jurisdiction – further proceeding in the impugned notice stayed. – WP(C) 7729/2017 Dated:- 13-12-2017 – Mr. Suman Shyam, J. For The Appellant : M.L. Gope, Ms. N. Hawelia, Ms. N. Gogoi, Ms. N. Bordoloi and Ms. N. Mech
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responden ts, submits that he be granted some time to obtain instruction in the matter. Issue notice of motion returnable on 05.02.2018. Since Mr. B. Sarma, learned Central Govt. Counsel, has already entered a ppearance and accepted notice on behalf of all the respondents, no formal notice is required to be sent in this case. However, extra copies of the writ petition be furnished to the learned Central Govt. Counsel so as to enable him to obtain instruction in the matter. Also heard on the prayer of interim relief. Having regard to the pleadings in the writ petition, this Court is of th e prima facie opinion that the impugned notice dated 23.10.2017 is without juris diction. In view of the above, further proceeding under the impugned notic
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