Mascot Entrade (P.) Ltd. Versus Union of India
GST
2018 (4) TMI 269 – GAUHATI HIGH COURT – 2018 (9) G. S. T. L. 5 (Gau.)
GAUHATI HIGH COURT – HC
Dated:- 13-12-2017
WP(C) 7729\/2017
GST
Mr. Suman Shyam, J.
\nFor The Appellant : M.L. Gope, Ms. N. Hawelia, Ms. N. Gogoi, Ms. N. Bordoloi and Ms. N. Mech
\nFor The Respondent : B. Sarma
\nJUDGMENT
\nThis writ petition has been filed challenging the show cause notice date d 23.10.2017 issued by the respondent No.3 on the ground that after the enactmen t of the Central Goods and Services Tax Act, 2017 as well as the omission of Ent ry 92C from List-I of the Seventh Schedule of the Constitution, the said respond ent does not have any jurisdiction to enter into an enquiry in respect <\/p>\n
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