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
