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2019 (8) TMI 1433 - HC - Service TaxOpportunity to show cause - Demand of service tax - respondent in his wisdom and at his discretion has chosen to give a personal hearing to the writ petitioner and that personal hearing was undisputedly held on 15.11.2016, prior to the 'Goods and Service Tax' (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 the principal Chief Commissioner of GST and Central Excise. In the instant case, it so happens that the 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. Between the date of personal hearing (15.11.2016) and the date of impugned order (26.07.2018), more than 11/2 years, 20 months to be precise, have elapsed - List this matter on 13.08.2019 in the 'Motion List'.
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