Background:
Earlier, the Government by exercising the power conferred under Section 5 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and Section 3 of the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”), vide this notification notified the Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and GST Commissionerate as a common Authority for adjudicating various notices issued to ‘BSH Household Appliances Manufacturing Pvt. Ltd’ with distinct GSTINs in Mumbai, Bengaluru and Chennai.
Notification:
Now, the CBIC vide Notification No. 35/2023 – Central Tax dated July 31, 2023, appointed Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and GST Commissionerate as authority to exercise the powers and discharge the duties conferred or imposed on officers mentioned in column (4) in respect of notices mentioned in column (2) for the purpose of adjudication of notices mentioned in column (3) of the Table below:
|
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/721/2022ADJN Dt. 03.03.2023 |
Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and GST Commissionerate |
Our Comment:
This is the first of its kind of notification issued by the CBIC, wherein a single Authority is assigned for a taxpayer having distinct GSTIN all over India.
The Taxpayers have long been advocating for the appointment of a Common/Central Investigating authority to handle notices related to the same issue, whether issued by DGGI or other agencies. The recent notification takes this demand a step further by also establishing a common adjudicating authority.
The Notification can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2023/08/No.-35-2023-Central-Tax-dated-July-31-2023.pdf
(Author can be reached at info@a2ztaxcorp.com)
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