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Ministry of Finance has issued Notifications No. 35/2023-Central Tax, Dated: 31st July, 2023 appointing adjudicating authorities to handle show cause notices in favor of or against M/s BSH Household Appliances Manufacturing Pvt Ltd under the Central Goods and Services Tax Act and the Integrated Goods and Services Tax Act.

The notification designates officers mentioned in the table to act as the Authority for the adjudication of show cause notices against M/s BSH Household Appliances Pvt Ltd. It specifies the notice numbers, dates, and addresses of the company, along with the names of the respective adjudicating authorities. The authorities will have the power to discharge the duties conferred upon them for the purpose of adjudication.

Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi

Notifications No. 35/2023-Central Tax | Dated: 31st July, 2023

S.O. 3420(E).— In exercise of the powers conferred by section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Board, hereby appoint officers mentioned in column (5) of the Table below to act as the Authority to exercise the powers and discharge the duties conferred or imposed on officers mentioned in column (4) of the said Table in respect of noticees mentioned in column (2) of the said Table for the purpose of adjudication of notices mentioned in column (3) of the said Table, namely:-

TABLE

Sl. No. Name of Noticees and Address Notice Number and Date Name of
Adjudicating
Authorities
Name of the
Authority
(1) (2) (3) (4) (5)
1. BSH Household
Appliances
Manufacturing Pvt. Ltd,
Situated 2nd Floor, Arena
House, Plot No. – 103,
Road No. -12, MIDC,
Andheri (East),
Mumbai-400093
03/CGST/ME/Div-X/Supdt/BSH/2022-23 dated
16.03.2023 issued vide F.No. CGST- A2/MUM/G-29/BSH/5693/5335/2021/9893 to 9896 Dt. 16.03.2023
Superintendent,
Division-X, CGST
and Central Excise Mumbai East Commissionerate
Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and GST Commissionerate
2. BSH Household
Appliances
Manufacturing Pvt. Ltd,
4th Floor, South Tower
KRM Plaza No. 2, Harrington Road,
Chetpet, Chennai-
600031
02/2023-GST CH.N (ADC) dated 27.03.2023 issued vide C.No.GEXCOM /ADJN/GST/ADC/684/2022 Dt. 27.03.2023 Additional
Commissioner,
CGST and Central
Excise Chennai
North
Commissionerate
3. BSH Household
Appliances
Manufacturing Pvt.
Ltd,No-8, GF & FF, 15th
Cross, JP Nagar, 6th
Phase, Bengaluru Urban,
Karnataka-560078
58/2022-23 dated 03.03.2023 issued vide
C. No. GEXCOM /ADJN/GST/ADC/721/2022-
ADJN Dt. 03.03.2023
Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and GST Commissionerate

[F. No CBIC-20016/16/2023-GST]

ALOK KUMAR, Director

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