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TMI Blog2019 (8) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (GST) regime, which started operating on and from 01.07.2017 - HELD THAT:- Personal hearing was held by the Commissioner of Service Tax-II. It comes to light from the impugned order, more particularly, paragraphs 3.1 and 4.2 that after the GST regime came into force on 01.07.2017, the instant matter was assigned to the respondent viz., Commissioner of GST and Central Excise, Chennai -Outer by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order made by the sole respondent, which this Court is informed is under Section 73 of Finance Act, 1994, pertaining to service tax, has been called in question. The order is dated 26.07.2018 and it bears Reference No.C.No.iV/09/130/2015-STII (ADJ) (hereinafter 'impugned order' for brevity). 2. Learned counsel for writ petitioner submits that impugned order was served on the wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of GST and Central Excise. 5. Paragraphs 3.1 and 4.2 of the impugned order read as follows: '3.1. Personal hearing was held on 15.11.2016. Shri K.Girithar, Manager-Ops and Ms.A.Gomathi, Manager-Admin of the assessee, appeared for the personal hearing and submitted a written reply dated 15.11.2016. 4.2. Personal hearing pertaining to this case was conducted and con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same incumbent i.e., G.Ravindranath, Commissioner of Service Tax-II, Chennai, who held the personal hearing on 15.11.2016, became the Commissioner of GST and Central Excise post GST regime and therefore, he passed the impugned order based on the assignment of work made by the Principal Chief Commissioner of GST and Central Excise and the personal hearing held on 15.11.2016. 7. Between th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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