2018 (8) TMI 363 – DELHI HIGH COURT – TMI – Jurisdiction of the Commissioner of Goods and Service Tax (West) for pending matters – Petitioner submits that the Notification dated 19.06.2017 had the effect of transferring jurisdiction to the Commissioner now exercising jurisdiction over it – Held that:- The impugned order of the Commissioner in this case, especially, does not disclose that the petitioner has urged an issue of jurisdiction. This Court is of the opinion that given the circumstances of this case, it would be appropriate for the petitioner to approach the CESTAT against the impugned order – petition disposed off. – W.P.(C) 6561/2018 & CM APPL. 25039-40/2018 Dated:- 16-7-2018 – MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ. Petit
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isting adjudicatory officials, especially the Commissioners of Central Excise and Customs. The petitioner submits that the Notification dated 19.06.2017 had the effect of transferring jurisdiction to the Commissioner now exercising jurisdiction over it i.e. the concerned Commissioner at Gurugram since it is now located there and the respondents are well aware of this. The impugned order of the Commissioner in this case, especially, does not disclose that the petitioner has urged an issue of jurisdiction. This Court is of the opinion that given the circumstances of this case, it would be appropriate for the petitioner to approach the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) against the impugned order; in such event the pet
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