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    <title>2018 (4) TMI 269 - GAUHATI HIGH COURT</title>
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    <description>HC determined that the show cause notice issued on 23.10.2017 lacks jurisdictional validity following the enactment of Central GST Act, 2017 and omission of Entry 92C from Constitutional Seventh Schedule. Court stayed further proceedings under the notice pending detailed examination, with matter returnable on 05.02.2018.</description>
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      <description>HC determined that the show cause notice issued on 23.10.2017 lacks jurisdictional validity following the enactment of Central GST Act, 2017 and omission of Entry 92C from Constitutional Seventh Schedule. Court stayed further proceedings under the notice pending detailed examination, with matter returnable on 05.02.2018.</description>
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