Rajesh Jaiswal vs. Additional Director General GST (Adjudication)

CEXA/33/2020HC AllahabadGSTCNR UPHC01046667202019 September 20211 pages
For Respondent: Gaurav Mahajan, Hon'ble Naheed Ara Moonis, J., Hon'ble Saumitra Dayal Singh, J., Heard Sri Aditya Gupta, learned counsel for the appellant, and Sri Gaurav Mahajan, learned counsel for the revenue., The present statutory appeal has been filed against the

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Court No. - 3 Case :- CENTRAL EXCISE APPEAL No. - 33 of 2020 Appellant :- Rajesh Jaiswal Respondent :- Additional Director General Gst (Adjudication) Counsel for Appellant :- Shailendra Kumar Pandey Counsel for Respondent :- Gaurav Mahajan Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J. Heard Sri Aditya Gupta, learned counsel for the appellant and Sri Gaurav Mahajan, learned counsel for the revenue. The present statutory appeal has been filed against the order of CESTAT, Allahabad. However, it is undisputed that the principal authority that passed the order in original is located at Pratapgarh and the appellant's case falls within the jurisdiction of that authority alone. Accordingly,

the appeal should properly be heard by the Court sitting at Lucknow. Let the record of this appeal be transferred to Lucknow within a period of two weeks from today. Order Date :- 20.9.2021 A.Kr.

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