2018 (4) TMI 269 - HC - GST

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.

Summary

Issues: Challenge to show cause notice jurisdiction post enactment of Central Goods and Services Tax Act, 2017 and omission of Entry 92C from List-I of Seventh Schedule of Constitution.

Analysis:
The writ petition challenges a show cause notice dated 23.10.2017 issued by respondent No.3, arguing that after the enactment of the Central Goods and Services Tax Act, 2017, and the omission of Entry 92C from List-I of the Seventh Schedule of the Constitution, the respondent lacks jurisdiction over the subject matter. The petitioner seeks an order suspending further proceedings pursuant to the notice.

The learned Central Govt. Counsel representing the respondents requests time to obtain instructions in the matter. The Court issues notice of motion returnable on 05.02.2018. Since the Central Govt. Counsel has accepted notice on behalf of all respondents, no formal notice is required. However, extra copies of the writ petition are to be provided to enable the counsel to obtain instructions.

The Court considers the pleadings in the writ petition and opines that the impugned notice dated 23.10.2017 lacks jurisdiction. Consequently, further proceedings under the notice are stayed until the returnable date. This decision is made based on the prima facie opinion regarding the jurisdictional issue raised in the petition.