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The sole contention ofthe petitioner is that in absence of any Notification under Section 4 of IGST Act, the respondent Nos.2 to 4 are not competent to issue show cause notice.

Shanti Prime Publication Pvt. Ltd.

Jurisdiction—In the instant case, sole contention of petitioner is that in absence of any Notification under Section 4 of IGST Act, the respondent Nos.2 to 4 are not competent to issue show cause notice.
Held that— learned Deputy Advocate General prays for and is granted three days time to take instructions in the matter and to point out to this Court whether any notification has been issued or not? [ADVANTAGE INDIA LOGISTICS PRIVATE LIMITED]
[2018] 2 TAXLOK.COM 329 (MP)