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2018 (4) TMI 269 - HC - GSTJurisdiction - 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.
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