Simplified Overview of GST Notification No. 35/2023: New Adjudication Authorities for BSH Household Appliances

Simplified Explanation of Notification No. 35/2023-Central Tax

Purpose: This notification designates specific officers to adjudicate (i.e., resolve or decide upon) GST-related notices issued to certain companies. It outlines which authorities will handle specific cases involving the company BSH Household Appliances Manufacturing Pvt. Ltd.

Key Points:

1. Designation of Adjudicating Authorities:
   • The notification appoints specific officers to handle adjudication for GST notices issued to BSH Household Appliances Manufacturing Pvt. Ltd. in various locations.
2. Details in the Table:
   • The table in the notification provides detailed information about which officer is assigned to adjudicate notices for BSH Household Appliances Manufacturing Pvt. Ltd. based on the location and date of the notice.

Table Breakdown:

• Noticee Details: Lists the addresses of BSH Household Appliances Manufacturing Pvt. Ltd.
• Notice Number and Date: Specifies the reference number and date of the GST notices issued.
• Current Adjudicating Authority: Lists the current officer or department responsible for handling the notice.
• New Adjudicating Authority: Indicates which new officer or department will handle the adjudication of the notice.

Example:

1. Mumbai Case:
   • Noticee: BSH Household Appliances Manufacturing Pvt. Ltd., Mumbai
   • Notice Details: Notice number 03/CGST/ME/Div-X/Supdt/BSH/2022-23 dated 16-3-2023
   • Current Authority: Superintendent, Division-X, CGST and Central Excise Mumbai East Commissionerate
   • New Authority: Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and GST Commissionerate
   • Action: The case initially handled by a Superintendent in Mumbai is now transferred to a Joint or Additional Commissioner in Bengaluru for adjudication.
2. Chennai Case:
   • Noticee: BSH Household Appliances Manufacturing Pvt. Ltd., Chennai
   • Notice Details: Notice number 02/2023-GST CH.N (ADC) dated 27-3-2023
   • Current Authority: Additional Commissioner, CGST and Central Excise Chennai North Commissionerate
   • New Authority: The adjudication for this case remains with the Additional Commissioner in Chennai.
3. Bengaluru Case:
   • Noticee: BSH Household Appliances Manufacturing Pvt. Ltd., Bengaluru
   • Notice Details: Notice number 58/2022-23 dated 3-3-2023
   • Current Authority: Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and GST Commissionerate
   • New Authority: The adjudication remains with the Joint or Additional Commissioner in Bengaluru.

Effective Date:

• The notification is effective from the date of its issuance, July 31, 2023.