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of <h1>High Court rules respondent lacked jurisdiction under GST Act, stays proceedings, grants interim relief.</h1> The Guwahati High Court found that the respondent lacked jurisdiction under the Central Goods and Service Tax Act, 2017 to issue the show cause notice. ... Demand of service tax - Validity of SCN - scenario after the attachment of the Central Goods and Service Tax Act, 2017 as well as the omission of Entry 92C from List-I of the Seventh Schedule of the constitution - Held that: - this Court is of the prima facie opinion that the impugned notice dated 23.10.2017 is without jurisdiction - further proceeding under the impugned notice is hereby stayed until the returnable date. Issues: Jurisdiction of respondent under Central Goods and Service Tax Act, 2017; Challenge to show cause notice; Prayers for suspension of proceedings and interim relief.Jurisdiction under Central Goods and Service Tax Act, 2017:The petitioner filed a writ petition challenging a show cause notice issued by the respondent, contending that after the attachment of the Central Goods and Service Tax Act, 2017, the respondent lacked jurisdiction to conduct an inquiry. The petitioner argued that with the omission of Entry 92C from List-I of the Seventh Schedule of the constitution, the respondent had no authority to proceed with the notice. The court, after hearing both parties, observed that the impugned notice appeared to be without jurisdiction. Consequently, the court stayed any further proceedings under the notice until a specified returnable date.Challenge to show cause notice:The primary issue in the case revolved around the challenge to the show cause notice dated 23.10.2017 issued by the respondent. The petitioner's counsel contended that the notice was wholly without jurisdiction due to changes in the legal framework. The respondent, represented by the Central Government Counsel, requested time to obtain instructions in the matter. The court acknowledged the arguments put forth by the petitioner and granted a stay on further proceedings under the impugned notice until a specified date.Prayers for suspension of proceedings and interim relief:The petitioner's counsel prayed for an order suspending any further proceedings pursuant to the show cause notice dated 23.10.2017. The court, after considering the submissions and pleadings in the writ petition, opined that the impugned notice lacked jurisdiction. Consequently, the court granted interim relief by staying any further proceedings under the notice until the returnable date, thereby addressing the petitioner's prayer for suspension of proceedings.This judgment by the Guwahati High Court pertained to a challenge against a show cause notice under the Central Goods and Service Tax Act, 2017, highlighting issues of jurisdiction and the legality of the notice in light of statutory amendments. The court's decision to stay further proceedings pending a returnable date reflected a careful consideration of the arguments presented by both parties, ultimately providing interim relief to the petitioner.
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