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Core Purpose

Notification appointing a Common Adjudicating Authority under the CGST and IGST Acts, 2017 to adjudicate multiple show cause notices issued to BSH Household Appliances Manufacturing Pvt. Ltd.

Detailed Summary

The Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, 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), issued Notification No. 35/2023-Central Tax (S.O. 3420(E)) dated 31st July 2023 appointing the Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and GST Commissionerate, as the common Adjudicating Authority to exercise powers and discharge duties in respect of three show cause notices issued to BSH Household Appliances Manufacturing Pvt. Ltd. at its Mumbai (Andheri East), Chennai (Chetpet) and Bengaluru (JP Nagar) locations, namely Notice No. 03/CGST/ME/Div-X/Supdt/BSH/2022-23 dated 16th March 2023 (originally adjudicated by the Superintendent, Division-X, CGST and Central Excise Mumbai East Commissionerate), Notice No. 02/2023-GST CH.N (ADC) dated 27th March 2023 (originally adjudicated by the Additional Commissioner, CGST and Central Excise Chennai North Commissionerate), and Notice No. 58/2022-23 dated 3rd March 2023.

Full Text

4927 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. 3273] NEW DELHI , MON DAY, JULY 31, 2023/ SHRAVANA 9, 1945 CG-DL-E-31072023-247738 (1) (2) (3) (4) (5) 400093 2022 -23 तारीख 16.03.2023 29/बीएसएच /5693/5335/2021/9893 कनाडटक -560078 58/2022 -23- तारीख 03.03.2023 MINISTRY OF FINANCE (Department of Revenue ) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) NOTIFICATION New Delhi the 31st July, 2023 No. 35 /2023 -Central Tax S.O. 3420(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 noticees mentioned in colum n (2) of the said Table for the purpose of adjudication of notices mentioned in column (3) of the said Table, namely: - TABLE 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/721/2022 - ADJN Dt. 03.03.2023 Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and GST Commissionerate [F. No CBIC -20016/16/2023 -GST ] ALOK KUMAR , Director Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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