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2020 (4) TMI 205 - HC - Service TaxJurisdiction - power of authority to issue SCN - SCN is issued by the Deputy Director/Deputy Commissioner (DC) under the Directorate General of Goods and Services Tax Intelligence, Chandigarh Zonal Unit - imited prayer pressed at this stage by the Petitioner is that proceedings pursuant to the said SCN should continue before the Principal Commissioner (PC) who is seized of the adjudication of a similar SCN issued to an other automobile dealer. HELD THAT:- The Court sees merit in the contention of the Petitioner that if the subject matter of both SCNs is the same, viz., charging of service tax on discount and incentives received by the Petitioner from the car manufacturer, it would be in the interest of the Respondents themselves that consistent orders are passed in both the cases - the Court directs that further proceedings pursuant to the impugned SCN dated 7th October, 2019 be continued before the PC, Central Goods and Service Tax, Chandigarh. Petition disposed off.
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