MASCOT ENTRADE (P.) LTD. Vs. UNION OF INDIA

JUDGEMENT

(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.