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Core Purpose

Notification No. 40/2023-Central Tax appointing a common adjudicating authority under section 5 of the CGST Act, 2017 and section 3 of the IGST Act, 2017 for adjudication of a specific show cause notice issued to M/s United Spirits Ltd.

Detailed Summary

Notification No. 40/2023-Central Tax, S.O. 3683(E), dated 17 August 2023, issued by the Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, in exercise of powers under 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), appoints the Joint or Additional Commissioner of Central Tax, Kolkata North Central Excise and GST Commissionerate, as the Authority to exercise powers and discharge duties conferred on the Joint or Additional Commissioner, CGST and Central Excise, Mumbai Central Commissionerate, for adjudication of Notice No. 37/ADC/CGST/MC/Audit-II/2022 dated 24 August 2022 (issued vide F.No. CGST-A2/MUM/F22/GST/United Spirits/5307/5668/2021/5962) against noticee M/s United Spirits Ltd. (USL), 26th floor, A Wing, Marathon Futurex, N.M. Joshi Marg, Lower Parel, Mumbai, Maharashtra-400013; issued under F. No. CBIC-20016/16/2023-GST and signed by Raghavendra Pal Singh, Director.

Full Text

5312 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( ii) PUBLISHED BY AUTHORITY No. 3524] NEW DELHI, THURS DAY, AUGUST 17 , 2023/ SHRAVANA 26, 1945 CG-DL-E-17082023-248160 (1) (2) (3) (4) (5) MINISTRY O F FINANCE (Department o f Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi , the 17th August, 2023 No. 40/2023 -Central Tax 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 conferre d 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 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 Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Public ations, Delhi -110054.

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