Section 173 of the CGST Act, 2017—Service Tax — The Petitioner submitted that the impugned show cause notice issued under section 73 of the Finance Act, 1994. The provisions relating to Service Tax have been repealed by virtue of Section 173 of the Act, hence the impugned show cause notice is without jurisdiction.

Held that:-The Hon’ble High Court issued Notice, in the meanwhile, by way of ad-interim relief, further proceedings pursuant to the impugned show cause notice is stayed. — North Western Carrying Corporation, Nikunj Bharat Kasera Vs. Union of India [2019] 8 TAXLOK.COM 073 (Gujarat)