2018 (8) TMI 363 - HC - Service Tax

Jurisdiction of the Commissioner of Goods and Service Tax (West) for pending matters - Petitioner submits that the Notification dated 19.06.2017 had the effect of transferring jurisdiction to the Commissioner now exercising jurisdiction over it - Held that - The impugned order of the Commissioner in this case, especially, does not disclose that the petitioner has urged an issue of jurisdiction. This Court is of the opinion that given the circumstances of this case, it would be appropriate for the petitioner to approach the CESTAT against the impugned order - petition disposed off.

Summary

Issues: Lack of jurisdiction of the Commissioner of Goods and Service Tax (West)

The petitioner raised concerns regarding the lack of jurisdiction of the Commissioner of Goods and Service Tax (West) after a show cause notice was issued by the Commissioner of Service Tax. The petitioner argued that the reorganization of jurisdiction due to the implementation of the Goods and Service Tax Acts transferred the jurisdiction to the Commissioner at Gurugram. The impugned order did not address the issue of jurisdiction raised by the petitioner.

The court directed the petitioner to approach the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) within two weeks against the impugned order. The CESTAT was instructed to entertain and decide on the appeal after hearing both parties. Additionally, the CESTAT was tasked with addressing the question of jurisdiction if raised by the petitioner. The petition was disposed of accordingly along with the pending application.