The CBIC vide Notification No. 40/2023-Central Tax dated August 18, 2023, appoints officers under the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”) as authorities for adjudicating notices. These officers in column (5) will assume responsibilities outlined in column (4) for mentioned noticee in column (2), facilitating notice adjudication as per details in column (3) namely:-
TABLE
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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 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. |
The Notification can be accessed at: https://egazette.gov.in/WriteReadData/2023/248160.pdf
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