TMI Blog2020 (4) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 019 (Annexure P-2) whereby Respondent No.2 has raised demand of service tax. [2] Notice of motion. [3] Mr. Rampal, Advocate for Mr. Anshuman Chopra, Advocate accepts notice on behalf of the Respondents. [4] Since a short point is involved in the present petition, with the consent of the parties the same is being finally disposed of. [5] The SCN in question has been issued by the Deputy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication of the same issue as involved in the present case regarding another tax payer is pending with the Principal Commissioner, the case may be transferred to her in view of Circular No.1053/02/2017-CX, dated 10 th March, 2017 . [8] Clearly, the only reason why the said prayer was rejected by the DC is that tax payer in the present case is different from the tax payer whose case is pending b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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