2018 (4) TMI 269

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....hallenging the show cause notice date d 23.10.2017 issued by the respondent No.3 on the ground that after the enactmen t of the Central Goods and Services Tax Act, 2017 as well as the omission of Ent ry 92C from List-I of the Seventh Schedule of the Constitution, the said respond ent does not have any jurisdiction to enter into an enquiry in respect of the su bject matter of the notice and as such....