Issues relating to Territorial Jurisdiction cannot be decided on the Administrative Side of CESTAT: Delhi HC [Read Order]

Ebiz.Com Pvt. Ltd & Ors. Vs. Central Excise, Customs And Service Tax Appellate Tribunal (Delhi High Court) The grievance of the petitioners is that the appeal filed by them before the Customs, Excise & Service Tax Appellate Tribunal (‘CESTAT’) was not being registered and listed for hearing. The court, while issuing notice in the present writ petition on 15th September, 2017, had sought response from the CESTAT on the following two questions: “(a) On what basis is an issue concerning the jurisdiction of the CESTAT to entertain an appeal on the judicial side being referred by the...