New Appointment of Adjudicating Authorities for GST Matters

Simplified Explanation of Notification No. 46/2023–Central Tax

Heading: Appointment of Adjudicating Authorities for GST Notices

Purpose of the Notification:

This notification appoints specific officers to adjudicate GST-related notices. It outlines which officers are responsible for handling adjudication matters related to specific notices issued to certain entities.

Key Details:

• Notification Reference: No. 46/2023–Central Tax
• Date Issued: September 18, 2023
• Legislative References: Section 5 of the Central Goods and Services Tax Act, 2017 (CGST Act), and Section 3 of the Integrated Goods and Services Tax Act, 2017 (IGST Act)

1. Overview of the Notification:

• Appointment of Adjudicating Authorities:

• • The notification designates officers to act as the adjudicating authority for certain GST notices.
  • The officers mentioned are authorized to exercise powers and perform duties related to the adjudication of notices issued to specific entities.

• Details in the Table:

• • Column (2): Name and Address of the Noticee (the entity or individual who has received the notice).
  • Column (3): Notice Number and Date (reference for the specific notice issued).
  • Column (4): Name of the Adjudicating Authority (the officer or position who will handle the adjudication).
  • Column (5): Name of the Authority (the officer or position responsible for adjudicating the specific notice).

2. Simplified Explanation:

• Purpose of Adjudication:

• • Adjudication refers to the process of resolving disputes or issues arising from notices issued under the GST laws. An adjudicating authority is responsible for making decisions on these matters.

• Specific Appointment:

• • For the notice issued to **M