Common Adjudicating Authority Appointed for SCNs to M/s Ind-Aust Maritime Pvt. Ltd

Introduction: In a recent development by the Central Board of Indirect Taxes and Customs, a notable appointment has been made in the CX & ST wing. This appointment holds significance in the context of the Central Goods and Services Tax Act 2017, and it empowers an Additional Commissioner/Joint Commissioner. In this article, we delve into the details and implications of this appointment.

Detailed Analysis: The order, marked as Order No. 10/2023, is executed under the authority granted by rule 3 of the Service Tax Rules, 1994, along with clause (e) of sub-section (2) of section 174 of the Central Goods and Services Tax Act 2017. The essence of this order is the appointment of an Additional Commissioner/Joint Commissioner from the CGST & CX, Belapur Commissionerate, as the Central Excise Officer. The primary purpose of this appointment is to entrust this officer with the powers outlined in Chapter V of the Finance Act, 1994.

This particular appointment is critical as it relates to the adjudication of Show Cause Notices. These notices are elaborated in the table within the order, and they encompass key details such as the name of the assessee, SCN number and date, the respective amount involved, and the officer who will be answerable for each specific notice. For instance, M/s Ind-Aust Maritime Pvt. Ltd faces a SCN numbered GEXCOM/ADJN/ST/JC/1421/2021-ADJN-O/o COMMR-CGST-HALDIA/2177A, dated 21.10.2021, involving an amount of 99,81,460/-. In this case, the appointed officer is the Additional Commissioner/Joint Commissioner of CGST & CX, Haldia.

Another similar case is the one concerning M/s Ind-Aust Maritime Pvt. Ltd, where the SCN is numbered JC/BEL/SCN/DN-II/IND-AUS/328/2021-22, dated 20.10.2021, with an amount of 1,13,24,069/-. Here, the answerable officer is the Additional Commissioner/Joint Commissioner of CGST & CX, Belapur.

These appointments hold great significance in ensuring smooth and efficient adjudication processes. It ensures that the right officers are held accountable for the adjudication of these important Show Cause Notices.

Conclusion: The recent appointment of the Additional Commissioner/Joint Commissioner from CGST & CX, Belapur Commissionerate, as the Central Excise Officer, is a notable development in the realm of indirect taxes and customs. This move, authorized under the Central Goods and Services Tax Act 2017, empowers this officer to take charge of Chapter V of the Finance Act, 1994, particularly for the purpose of adjudicating Show Cause Notices. The clarity in this order ensures that the responsibility for each notice is explicitly defined, enhancing transparency and efficiency in the process. This development signifies the commitment of the government to ensure that indirect taxes and customs operations run smoothly and with precision.

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F. No. CBIC-110267/91/2023-CX-VIII SECTION-CBEC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
CX & ST wing

New Delhi, dated :-13, October, 2023

Order No. 10 /2023

In exercise of the powers conferred by rule 3 of the Service Tax Rules, 1994 read with clause (e) of sub-section (2) of the section 174 of the Central Goods and Services Tax Act 2017, the Central Board of Indirect Taxes and Customs hereby appoints Additional Commissioner/ Joint Commissioner, CGST & CX, Belapur Commissionerate as the Central Excise Officer to exercise the powers of Chapter V of the Finance Act, 1994, for the purpose of adjudication of the Show Cause Notices, details of which are indicated in column (2), (3) & (4) of the table below and made answerable to the Central Excise Officer mentioned in column (5) of the table below.

Table

(Rubal Saroha)
Under Secretary (CX.1)

Copy to:

1. The Pr. Chief Commissioner, CGST & CX, Kolkata Zone for information with reference to letter dated 04.09.2023

2. The Pr. Commissioner/Commissioner of CGST & CX, Haldia Commissionerate for information. The taxpayer may be informed accordingly.

3. The Additional Commissioner/ Joint Commissioner, CGST & CX, Belapur Commissionerate for information and necessary action

(Rubal Saroha)
Under Secretary (CX.1)