Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 1322 - AT - Service TaxJurisdiction - prayer for impleadment of Principal Commissioner/Commissioner, Central Goods and Service Tax, Mumbai as a respondent by taking resort to the provisions Rule 12(1) and Rule 17 of the Customs, Excise, Service Tax Appellate Tribunal (Procedure Rules), 1982 - HELD THAT:- The Additional Director General has been invested with the power of the Commissioner to be exercised throughout the territory of India. It is for this reason that the Corrigendum dated 20 July 2016 to the show cause notice was issued investing the powers of the adjudicating authority to the Additional Director General and it is the Additional Director General who has passed the impugned order. It cannot, therefore be urged that the Additional Director General has wrongly been impleaded as a respondent in the appeals. One practical difficulty has, however, been expressed by the learned Representative of the Department namely, that the Additional Director General may not have enough resources or manpower to contest the appeals - This in our opinion is not a good ground for impleading either one or all the 27 jurisdictional Commissioners who prior to the issue of the notification were vested with the power to adjudicate. There is, therefore, no necessity of impleading the Principal Commissioner, CGST, Mumbai as a respondent in the appeal. Application dismissed.
|