Appointment of Adjudicating Authority – United Spirits Ltd.

Notification No.: 40/2023 – Central Tax
Date of Notification: 17th August 2023

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 5 – Powers of officers
• Integrated GST Act, 2017:
  • Section 3 – Officers under the Act
• Earlier Notification Amended:
  • Notification No. 02/2017 – Central Tax, dated 19th June 2017 – Jurisdiction of GST officers

Summary of Notification:

1. This notification appoints a new adjudicating authority for the GST case relating to M/s United Spirits Ltd. (USL).
2. Details of the case:
   • Notice No. 37/ADC/CGST/MC/Audit-II/2022 dated 24.08.2022, issued by CGST Mumbai Central Commissionerate.
   • Earlier adjudicating authority: Joint or Additional Commissioner, CGST & Central Excise, Mumbai Central Commissionerate.
   • Reassigned authority: Joint or Additional Commissioner of Central Tax, Kolkata North Commissionerate.
3. This reassignment ensures adjudication of the matter is carried out by an independent Commissionerate outside the jurisdiction where the notice was originally issued, strengthening fairness and transparency in proceedings.

Source: Notification No.: 40/2023 – Central Tax