The Central Board of Indirect Taxes & Custom has issued a Instruction F. No. 280/05/2018 – CX.8A dated May 23, 2018 which seeks to curtail suo moto amendment to / transfer of authorizations issued to Commissioners for representing Union of India & others before HCs, without its express approval, Pointing out that such action may critically impact the interests of Revenue, specifically if petitions are related to GST, CBIC reiterates its previous instructions that no transfer of authorization should be done on unilateral basis; States, “when these Petitions are filed on certain policy issues, wherein the jurisdiction of the Petitioner is irrelevant, the change in Authorization on the pretext of jurisdiction is unwarranted”
In any case, reference should be made to the Board for any change in authorization pointing out cogent reasons therefore; Nevertheless, original authorized Commissioner will continue to efficaciously defend the interests of revenue, till the amended authorization is not received by the concerned field formation.
Instruction can be accessed at : Instruction F. No. 280/05/2018-CX. 8A dated May 23, 2018