Assistant Commissioner of GST & Excise couldn’t issue SCN in service tax matter : HC

M.L. Gope, Ms. N. Hawelia, Ms. N. Gogoi, Ms. N. Bordoloi and Ms. N. Mech for the Appellant. B. Sarma for the Respondent.

JUDGMENT

1. Heard Ms. M.L. Gope, learned counsel for the petitioner.

2. 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 after 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 enquiry 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 counsel has prayed for an order suspending further proceeding pursuant to the show cause notice dated 23.10.2017.

3. Mr. B. Sarma, learned Central Govt. Counsel, appearing for the respondents, submits that he be granted some time to obtain instruction in the matter.

4. Issue notice of motion returnable on 05.02.2018.

5. Since Mr. B. Sarma, learned Central Govt. Counsel, has already entered appearance and accepted notice on behalf of all the respondents, no formal notice is required to be sent in this case. However, extra copies of the writ petition be furnished to the learned Central Govt. Counsel so as to enable him to obtain instruction in the matter.

6. Also heard on the prayer of interim relief.

7. Having regard to the pleadings in the writ petition, this Court is of the prima facie opinion that the impugned notice dated 23.10.2017 is without jurisdiction. In view of the above, further proceeding under the impugned notice is hereby stayed until the returnable date.