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2018 (8) TMI 660 - HC - GSTJurisdiction to issue SCN - contention of petitioner is that in absence of any Notification under Section 4 of IGST Act, the respondent Nos. 2 to 4 are not competent to issue SCN - Held that - Revenue prays for and is granted three days time to take instructions in the matter and to point out to this Court whether any notification has been issued or not? - List the matter in the next week.
The High Court of Madhya Pradesh heard a case where the petitioner argued that respondent Nos.2 to 4 cannot issue a show cause notice without a notification under Section 4 of the IGST Act. The court granted three days for the respondent to confirm if such a notification exists. The case was listed for the following week. (Citation: 2018 (8) TMI 660 - Madhya Pradesh High Court)
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