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Core Purpose

Notification under Section 5 of the Central Goods and Services Tax Act, 2017 and Section 3 of the Integrated Goods and Services Tax Act, 2017 appointing an officer as the Adjudicating Authority for a specified show cause notice issued to a named noticee.

Detailed Summary

By Notification No. 46/2023-Central Tax, S.O. 4090(E), dated 18th September, 2023, the Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, exercising 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), appointed the Joint or Additional Commissioner, CGST and Central Excise, Thane Commissionerate (holding charge of adjudication of DGGI cases) as the Adjudicating Authority to exercise the powers and discharge the duties conferred on the Joint or Additional Commissioner, CGST and Central Excise, Bhiwandi Commissionerate, in respect of Notice No. 39/PK/Inkuat/2021-22 dated 25.03.2022 issued to the noticee M/s Inkuat Infrasol Pvt. Ltd., located at 1st Floor, H.No. 2067/8, Flat No. 101, E-Wing, Roopkamal Plaza, opp. Rajlaxmi Kalher Thane, Bhiwandi, Thane-421302; the notification was issued under File No. CBIC-20016/16/2023-GST and signed by Raghavendra Pal Singh, Director.

Full Text

5917 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. 3925] NEW DELHI, MONDAY , SEPTEMBER 18, 2023/ BHADRA 27, 1945 CG-DL-E-18092023-248804 (1) (2) (3) (4) (5) MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 18th September , 2023 No. 46/2023 -Central Tax 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 adjudicat ion 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., 1st 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 Commissionerate. Joint or Additiona l Commissioner, CGST and Central Excise Thane Commissionerate [holding the charge of adjudication of DGGI cases]. [F. No. CBIC -20016/16/2023 -GST ] RAGHAVENDRA PAL SING H, Director Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Contro ller of Publications, Delhi -110054.

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