Page 91 - GSTL_21st May 2020_Vol 36_Part 3

2020 ]CHARISMA GOLDWHEELS PVT. LTD. v. ASSTT. COMMR. OF CGST, CHANDIGARH 337
2020 (36) G.S.T.L. 337 (P&H)

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
Dr. S. Muralidhar and Avneesh Jhingan, JJ.
CHARISMA GOLDWHEELS PVT. LTD.
Versus
ASSTT. COMMR. OF CGST, CHANDIGARH
C.W.P. No. 6810 of 2020, decided on 17-3-2020
Adjudication - Pendency of similar issue before Higher Rank officer -
Transfer of adjudication to Higher Rank Officer - Issue involved in SCN is-
sued to petitioner car dealer and to be adjudicated by Dy. Commissioner rank
officer is inclusion of discounts and incentives in valuation for payment of
Service Tax - Since in respect of another car dealer, similar issue is pending for
adjudication with Principal Commissioner, adjudication proceedings in peti-
tioner’s case transferred to Principal Commissioner so that a consistent order
be passed in both cases - Section 33 of Central Excise Act, 1944 as applicable to
Service Tax vide Section 83 of Finance Act, 1994 - Article 226 of Constitution of
India. [paras 9, 10, 12]
Petition disposed of
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular No. 1053/02/2017-CX, dated 10-3-2017 ............................................................. [Para 7]
REPRESENTED BY : Shri Jagmohan Bansal, Advocate, for the Petitioner.
[Order per : S. Muralidhar, J.]. - The present writ petition has been filed
seeking issuance of writ in the nature of certiorari to quash a show cause notice
(SCN) No. 2/2019-S.T., dated 7th October, 2019 (Annexure P-2) whereby Re-
spondent 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 con-
sent of the parties the same is being finally disposed of.
5. The SCN in question has been issued by the Deputy Direc-
tor/Deputy Commissioner (DC) under the Directorate General of Goods and
Services Tax Intelligence, Chandigarh Zonal Unit. The limited 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 adjudica-
tion of a similar SCN issued to another automobile dealer.
6. The Petitioner is a dealer of Hyundai. While the proceedings against
it pursuant to the SCN is pending before the DC, the proceedings in respect of
the other automobile dealer in Chandigarh is stated to be currently pending
before the PC.
7. The Court has been shown a copy of the proceedings dated 9th
March, 2020 before the DC which rejects the above request of the Petitioner on
the ground that “since the adjudication of the same issue as involved in the pre-
sent case regarding another taxpayer is pending with the Principal Commission-
GST LAW TIMES  21st May 2020  91