No Jurisdiction to issue Service Tax demand notice Post GST Rollout? HC Stays Demand

M/s Mascot Entrade Pvt. Ltd. Vs Union of India (Guwahati High Court) This writ petition has been filed challenging the show cause notice dated 23.10.2017 issued by the respondent No.3 on the ground that offer the 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, the said respondent does not have any jurisdiction to enter into an inquiry in respect of the subject matter of the notice and as such the impugned notice was wholly without jurisdiction. Under the circumstances, the petitioner’s...