2019 (2) TMI 1083 - HC - GST

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under section 73 of the Finance Act, 1994 - provisions relating to service tax contained in the Finance Act, 1994 repealed by section 173 of the Central Goods and Service Tax Act, 2017 - Held that - Issue Notice returnable on 20th February, 2019.

Summary

The Gujarat High Court issued an oral order in response to a petition challenging a show cause notice dated 13th March, 2018 issued under section 73 of the Finance Act, 1994. The petitioner argued that the notice is without jurisdiction as the relevant provisions have been repealed by the Central Goods and Service Tax Act, 2017. The court issued a notice returnable on 20th February, 2019 and stayed further proceedings related to the notice.