GUWAHATI, India, Oct. 9 -- Gauhati High Court issued the following order on Sept. 9:
1. The instant application under Article 226 of the Constitution of India has been filed challenging an Order-in- Original No. 02/DCG (ST LEGACY)/GHY/2017-18 dated 20.11.2017 issued by the Deputy Commissioner, CGST & CE, Commissionerate, Guwahati. The challenge is based on the contention that the said authority does not have the jurisdiction to pass the said order. It is the case of the petitioner that the subject is under Entry 92C of List I of Seventh Schedule of the Constitution of India which has been omitted by the 101st Amendment of the Constitution with effect from 16.09.2016. Therefore, after the said date the said respondent had no authority or po...