For example:
Fix version = "3.12.0"
epic which fix version = 3.12.0 and summary ~ "IMPL" which don't have child issues(IssueType= Task and summary ~ "TCC" )
How to use JQL to find the above condition issues
Figured it out
project = xxx and issuetype = Epic and summary ~ IMPL and NOT (issueFunction in epicsOf("issuetype = Task and (summary ~ TCC or summary ~TCE)") and fixVersion = "xxxx"
JQL Query Comparison with ScriptRunner for Jira Server