Appointment of Adjudicating Authority for Specific GST Notices

Simplified Explanation of Notification No. 40/2023-Central Tax

Heading: Appointment of Adjudicating Authority for Specific GST Notices

Purpose of the Notification:

Notification No. 40/2023-Central Tax details the appointment of an officer to adjudicate a specific GST notice issued to a company. This process involves assigning the responsibility for handling and resolving GST-related disputes or issues.

1. Overview of the Notification

Appointment of Adjudicating Authority:

• Authority for Adjudication: This notification appoints a specific officer to adjudicate a GST notice issued to M/s United Spirits Ltd.
• Relevant Sections:
  • Section 5 of the Central Goods and Services Tax Act, 2017: Defines the powers of officers.
  • Section 3 of the Integrated Goods and Services Tax Act, 2017: Relates to the appointment of officers.

Details in the Notification:

• Noticee Details:

• • Name: M/s United Spirits Ltd.
  • Address: 26th floor, A Wing, Marathon Futurex, N.M. Joshi Marg, Lower Parel, Mumbai, Maharashtra-400013.

• Notice Number and Date:

• • Number: 37/ADC/CGST/MC/Audit-II/2022
  • Date: 24th August 2022

• Original Adjudicating Authority:

• • Name: Joint or Additional Commissioner, CGST and Central Excise, Mumbai Central Commissionerate.

• New Adjudicating Authority:

• • Name: Joint or Additional Commissioner of Central Tax, Kolkata North Central Excise and GST Commissionerate.

2. Simplified Example

Scenario:

A company, M/s United Spirits Ltd., received a GST notice that requires adjudication (review and resolution).

• Original Assignment:

• • The notice was originally assigned to the Joint or Additional Commissioner, CGST and Central Excise, Mumbai Central Commissionerate.

• Revised Assignment:

• • As per this notification, the responsibility for adjudicating this notice is now transferred to the Joint or Additional Commissioner of Central Tax, Kolkata North Central Excise and GST Commissionerate.

Example:

Suppose M/s United Spirits Ltd. is involved in a GST dispute that needs resolution. Initially, this dispute was to be reviewed by an authority based in Mumbai. However, this notification shifts the responsibility to a new authority based in Kolkata. This means that the Kolkata-based officer will now handle the case, ensuring that the adjudication process continues with the newly appointed authority.

3. Summary

Purpose:

• The notification appoints a new officer to handle the adjudication of a specific GST notice issued to M/s United Spirits Ltd.

Impact:

• The new officer based in Kolkata will now be responsible for resolving the dispute or issue originally handled by the Mumbai office.

Effective Date:

• The change is effective from the date of the notification, ensuring that the Kolkata officer will take over the adjudication process immediately.

This appointment ensures that the GST notice is reviewed and resolved by the designated authority, facilitating a structured approach to addressing GST-related disputes.