M/s NORTH WESTERN CARRYING CORPORATION, NIKUNJ BHARAT KASERA Versus UNION OF INDIA

2019 (2) TMI 1083 – GUJARAT HIGH COURT – TMI – Jurisdiction of SCN issued under section 73 of the Finance Act, 1994 – provisions relating to service tax contained in the Finance Act, 1994 repealed by section 173 of the Central Goods and Service Tax Act, 2017 – Held that:- Issue Notice returnable on 20th February, 2019. – R/SPECIAL CIVIL APPLICATION NO. 496 of 2019 Dated:- 18-1-2019 – MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The Petitioner (s) : MR ANAND NAINAWATI (5970) ORAL ORDER (PER :

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