Notification No. 46/2023-Central Tax: Appointments for GST Adjudication

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The Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi, has issued Notification No. 46/2023-Central Tax on the 18th of September, 2023. This notification is 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).

Appointment of Adjudicating Authorities

The notification appoints officers to act as the Authority for the adjudication of notices. These officers will exercise the powers and discharge the duties conferred or imposed on officers mentioned in the notification. The details of the appointments are as follows:

Noticee: M/s Inkuat Infrasol Pvt. Ltd., 1st Floor, H.No. 2067/8, Flat No. 101, E-Wing, Roopkamal Plaza, opp. Rajlaxmi kalher Thane, Bhiwandi, Thane- 421302.
Notice Number and Date: 39/PK/Inkuat/2021-22 dated 25.03.2022
Name of Adjudicating Authority: Joint or Additional Commissioner, CGST and Central Excise Bhiwandi Commissionerate.
Name of the Authority: Joint or Additional Commissioner, CGST and Central Excise Thane Commissionerate [holding the charge of adjudication of DGGI cases].

Conclusion

Notification No. 46/2023-Central Tax dated 18th September 2023 highlights the appointments made for GST adjudication. This notification ensures that the powers and duties regarding GST notices are appropriately executed by the designated authorities.

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

Notification No. 46/2023-Central Tax | Dated: 18th September, 2023

S.O. 4090(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:-

TABLE

Sl. No.	Name of Noticee and Address	Notice Number and Date	Name of Adjudicating Authority	Name of the Authority
(1)	(2)	(3)	(4)	(5)
1.	M/s Inkuat Infrasol Pvt. Ltd., 1^st Floor, H.No. 2067/8, Flat No. 101, E-Wing, Roopkamal Plaza, opp. Rajlaxmi kalher Thane, Bhiwandi, Thane- 421302.	39/PK/Inkuat/2021-22 dated 25.03.2022	Joint or Additional Commissioner, CGST and Central Excise Bhiwandi Commission-erate.	Joint or Additional Commissioner, CGST and Central Excise Thane Commissionerate [holding the charge of adjudication of DGGI cases].