Joint Commissioner directing shifting of Chief Commissioner’s office from one State to another State was valid order

GST/Excise/ST/VAT: Where Joint Commissioner, Office of Chief Commissioner, Goods and Services Tax & Customs, Guwahati Zone, Shillong issued Notification No. 13/2017-Central Excise (NT), dated 9-6-2017 and Circular No. C. No. II(39) 04/ET/CCO/SH/2019, dated 20-2-2019 directing for shifting of Chief Commissioner's office from Shillong to Guwahati and petitioners, who were employees of Chief Commissioner's Office, Shillong, filed writ petition challenging action of Joint Commissioner, action of Joi

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