Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 31/2024–Central Tax dated December 13, 2024, has appointed adjudicating authorities for handling GST-related cases. These appointments are made under Section 5 of the Central Goods and Services Tax Act, 2017, and Section 3 of the Integrated Goods and Services Tax Act, 2017. The notification outlines specific officers designated for issuing orders or decisions on show cause notices issued by the Directorate General of Goods and Services Tax Intelligence (DGGI). The table in the notification provides details such as the name and address of the noticees, show cause notice references, and the corresponding adjudicating authorities. These cases pertain to violations under Sections 73, 74, 122, 125, and 127 of the CGST Act. Adjudicating officers include Additional or Joint Commissioners of CGST and Central Excise, located in various commissionerates. The notification applies to notable entities across multiple states, including Gujarat, Haryana, Uttarakhand, and Punjab. It establishes the jurisdiction and responsibility for handling GST-related adjudications, ensuring a structured and transparent process for addressing disputes and compliance issues.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 31/2024–Central Tax| Dated: 13th December, 2024
S.O. 5392(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 Central Board of Indirect Taxes and Customs, hereby appoint officers mentioned in column (4) of the Table below for passing an order or decision in respect of notices mentioned in column (3) of the said Table issued to the noticees mentioned in column (2) of the said Table by the officers of Directorate General of Goods and Services Tax Intelligence under sections 73, 74, 122, 125 and 127 of Central Goods and Services Tax Act, 2017 (12 of 2017), namely
TABLE
| S. No. | Name of Noticee and Address | Show Cause Notice Number, Date and Issuing Authority | Name of the Adjuticating Authority |
| (1) | (2) | (3) | (4) |
| 1 | M/s Sushil Kumar Munish Kumar & Co. (Prop. Gopal), GSTIN- 24AQXPG1593M1Z6, A/501, Sun Square, Nr. Old Highcort Income Tax, Navrangpura, Ahmedabad, Gujarat, 380009; and others | 15/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | Additional Commissioner or Joint Commissioner, CGST and Central Excise, Chandigarh Commissionerate [holding the charge of adjudication of DGGI cases]. |
| 2 | M/s Aggarwal Enterprises (Prop. Monika Garg), GSTIN – 06AEOPG1782K1Z7, SH No. SCF 9b, Anaj Mandi, Sirsa, Sirsa, Haryana, 125055; and others | 16/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 3 | M/s Ahuja Cotspin Pvt. Ltd., GSTIN -03AAJCA0093R1ZF, Ground Floor, Shop No. 3, B-Vi-I, 1/A, Block-6, Ghati Balmiki, State Bank Of India, Madhopuri, Ludhiana-141008, Punjab; and others | 17/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 4 | M/s BST Textile Mills Pvt. Ltd, GSTIN – 05AACCB7130P1ZL, Plot No. 9, Sector No. 9, Iie Pantnagar, Sidcul, Rudrapur, Udham Singh Nagar, Uttarakhand, 263153; and others | 18/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 5 | M/S Rana Polycot Ltd., GSTIN – 03AAACR7623M1ZB, Ambala-Chandigarh Road, Village Alamgir, Sas Nagar, Punjab, 140507; and others | 19/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 6 | M/s. Garg Acrylics Limited, GSTIN – 03AAACG3332N1ZU, 1230/1, Kanganwal Road, V.P.O. Jugiana, Ludhiana, Punjab, 141120; and others | 20/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 7 | M/s. S. T. Cottex Exports Pvt. Ltd., GSTIN – 03AAECS5993F1Z8, B-Xxx891, Sherpur Road, Behind Petrol Pump, Ludhiana, Punjab, 141009; and others | 21/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 8 | DURGA COTTON FACTORY, GSTIN – 03AMWPG6219P1ZG, Near Roshan Cotspin, Mandi Killianwali, Sri Muktsar Sahib, Punjab- 151211; and others | 15/2024-25 dated 09.07.2024 by Additional Director DGGI Ludhiana Zonal Unit | |
| 9 | GOPIMAL KAUR SAIN INDUSTRIES (P) LTD, GSTIN – 03AAFCG1369Q1ZA, Plot No 15-15A, Mahavir Jain Colony, Sunder Nagar, Ludhiana, Punjab, 141001; and others | 17/2024-25 dated 15.07.2024 by Deputy Director DGGI Ludhiana Zonal Unit | |
| 10 | Nahar Spinning Mills Limited, GSTIN – 03AAACN5710D1Z6, 371 to 373, 375 to 378, 381, 425, 427, RK Road, Industrial Area A, Ludhiana, Punjab, 141003. ; and others | 19/2024-25 dated 19.07.2024 by Additional Director DGGI Ludhiana Zonal Unit | |
| 11 | Nahar Industrial Enterprises Limited, GSTIN – 03AACCN3563A2Z2, B3-8, A-4, Focal Point, Phase-IV, Ludhiana, Punjab, 141010; and others | 23/2024-25 (GST) dated 23.07.2024 by Additional Director DGGI Ludhiana Zonal Unit |
|
| 12 | M/s Sharmanji Yarns Pvt Ltd, GSTIN – 03AAHCS6629R1ZP, Village Lakhowal, Lakhowal Road, Kohara, Ludhiana, Punjab, 141112; and others |
117-155/2024-GST, dated 09-07-2024 by Additional Director DGGI Chandigarh Zonal Unit |
[F. No. CBIC-20010/27/2024-GST]
RAUSHAN KUMAR, Under Secy.
