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:
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- 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:
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- 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:
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- 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:
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- For the notice issued to **M
