Introduction: The Ministry of Finance has taken a significant step by issuing Notification No. 40/2023-Central Tax, dated 17th August 2023, under the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017. This notification aims to appoint a common adjudicating authority for a specific case involving M/s United Spirits Ltd. The appointment of such an authority streamlines the adjudication process and ensures effective resolution of the issue at hand.
Notification Highlights: Notification No. 40/2023-Central Tax focuses on the appointment of officers as the Authority to exercise powers and discharge duties conferred on officers mentioned in the notification. The appointed officers will be responsible for adjudicating a specific notice issued to M/s United Spirits Ltd.
Key Appointment Details: The notification provides details regarding the appointment of the common adjudicating authority for the mentioned notice and entity:
Conclusion: The issuance of Notification No. 40/2023-Central Tax signifies the government’s commitment to efficient and effective tax administration. By appointing a common adjudicating authority for the mentioned notice against M/s United Spirits Ltd, the government aims to expedite the adjudication process, ensure fairness, and provide timely resolutions to tax-related matters.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
S.O. 3683(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 noticee mentioned in column (2) of the said Table for the purpose of adjudication of notice mentioned in column (3) of the said Table, namely:-
|Notice Number and Date||Name of Adjudicating Authority||Name of the Authority|
|1.||M/s United Spirits Ltd. (USL), 26th floor, A Wing, Marathon Futurex, N.M. Joshi Marg, Lower Parel, Mumbai, Maharashtra-400013.||37/ADC/CGST / MC/ Audit-II / 2022 dated 24.08.2022 issued vide F. No. CGST-A2/MUM/F 22/GST/United Spirits/5307/ 5668/2021/5962.||Joint or Additional Commissioner, CGST and Central Excise, Mumbai Central Commissionerate.||Joint or Additional Commissioner of Central Tax, Kolkata North Central Excise and GST Commissionerate.|
[F. No. CBIC-20016/16/2023-GST]
RAGHAVENDRA PAL SINGH, Director