By impleading the Commissioner, appeals before the GSTAT will proceed on a sound procedural footing, ensuring that substantive issues of law and fact can be addressed without procedural distractions.

CESTAT rules Service Tax demand based on Income Tax data invalid, quashes ₹56.72 lakh demand for lack of verification and limitation grounds.

The Court observed that merely because the unit was registered for TMT/CTD bars does not mean that products emerging from the same manufacturing process lose their character as manufactured goods.