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Date: 17-08-2023
Notification No: NOTIFICATION No. 40/2023-Central Tax
Issuing Authority: GST  
Type: Central Tax Notifications
File No: [F.No. CBIC-20016/16/2023-GST]
Subject: Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd.
Untitled 1

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 40/2023-Central Tax
New Delhi, the 17th August, 2023

S.O…..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 noticee mentioned in
column (2) of the said Table for the purpose of adjudication of notice mentioned in column (3) of the said Table,
namely:-

Table

S.
No.
Name of Noticee
and Address
Notice Number and Date Name of Adjudicating
Authority
Name of the Authority
(1) (2) (3) (4) (5)
1 M/s United
Spirits Ltd.
(USL), 26th floor,
A Wing,
Marathon
Futurex, N.M.
Joshi Marg,
Lower Parel,
Mumbai,
Maharashtra 400013.
37/ADC/CGST / MC/ Audit-II / 2022
dated 24.08.2022 issued vide
F.No.CGST-A2/MUM/F 22/GST/United
Spirits/5307/5668/2021/5962.
Joint or Additional
Commissioner, CGST
and Central Excise,
Mumbai Central
Commissionerate.
Joint or Additional
Commissioner of Central
Tax, Kolkata North
Central Excise and
GST Commissionerate.

 

 
[F.No. CBIC-20016/16/2023-GST]
(Raghavendra Pal Singh)
Director

       

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