Central Tax
31/2024
13-12-2024
Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 31/2024–Central Tax
New Delhi, the 13th December, 2024.
S.O…(E).— 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 Central Board of Indirect Taxes and Customs, hereby appoint officers mentioned in column (4) of the Table below for passing an order or decision in respect of notices mentioned in column (3) of the said Table issued to the noticees mentioned in column (2) of the said Table by the officers of Directorate General of Goods and Services Tax Intelligence under sections 73, 74, 122, 125 and 127 of Central Goods and Services Tax Act, 2017 (12 of 2017), namely.
TABLE
|
S. No. |
Name of Noticee and Address |
Show cause notice Number, Date and Issuing Authority | Name of the Adjudicating Authority |
| (1) | (2) | (3) | (4) |
| 1 | M/s Sushil Kumar Munish Kumar & Co.(Prop.Gopal), GSTIN 24AQXPG1593M1Z6, A/501,Sun Square, Nr. OldHighcort Income Tax, Navrangpura, Ahmedabad, Gujarat, 380009; and others | 15/2024 -DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | Additional Commissioner or Joint Commissioner, CGST and Central Excise, Chandigarh Commissionerate [holding the charge of adjudication of DGGI cases]. |
| 2 | M/s Aggarwal Enterprises (Prop.Monika Garg), GSTIN-06AEOPG1782K1Z7, SH No.SCF 9b, Anaj Mandi, Sirsa,Sirsa, Haryana, 125055; and others | 16/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 3 | M/s Ahuja Cotspin Pvt. Ltd., GSTIN - 03AAJCA0093R1ZF, Ground Floor, Shop No. 3, B-Vi-I, 1/A, Block-6, Ghati Balmiki, State Bank Of India, Madhopuri, Ludhiana- 141008, Punjab; and others | 17/2024 DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 4 |
M/s BST Textile Mills Pvt. Ltd, GSTIN - 05AACCB7130P1ZL, Plot No. 9, Sector No. 9, Iie Pantnagar, Sidcul, Rudrapur, Udham Singh Nagar, Uttarakhand, 263153; and others |
18/2024 DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 5 | M/S Rana Polycot Ltd., GSTIN - 03AAACR7623M1ZB, Ambala-Chandigarh Road, Village Alamgir, Sas Nagar, Punjab, 140507; and others | 19/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 6 |
M/s. Garg Acrylics Limited, GSTIN - 03AAACG3332N1ZU, 1230/1, Kanganwal Road, V.P.O. Jugiana, Ludhiana, Punjab, 141120; and others |
20/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 7 |
M/s. S.T. Cottex Exports Pvt. Ltd., GSTIN - 03AAECS5993F1Z8, B-Xxx891, Sherpur Road, Behind Petrol Pump, Ludhiana, Punjab, 141009; and others |
21/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 8 |
DURGA COTTON FACTORY, GSTIN - 03AMWPG6219P1ZG, Near Roshan Cotspin, Mandi Killianwali, Sri Muktsar Sahib, Punjab-151211; and others |
15/2024-25 dated 09.07.2024 by Additional Director DGGI Ludhiana Zonal Unit | |
| 9 |
GOPIMAL KAUR SAIN INDUSTRIES (P) LTD, GSTIN - 03AAFCG1369Q1ZA, Plot No 15-15A, Mahavir Jain Colony, Sunder Nagar, Ludhiana, Punjab, 141001; and others |
17/2024-25 dated 15.07.2024 by Deputy Director DGGI Ludhiana Zonal Unit |
|
| 10 |
Nahar Spinning Mills Limited, GSTIN - 03AAACN5710D1Z6, 371 to 373, 375 to 378, 381, 425, 427, RK Road, Industrial Area A, Ludhiana, Punjab, 141003. ; and others |
19/2024-25 dated 19.07.2024 by Additional Director DGGI Ludhiana Zonal Unit | |
| 11 |
Nahar Industrial Enterprises Limited, GSTIN- 03AACCN3563A2Z2, B3-8, A-4, Focal Point, Phase-IV, Ludhiana, Punjab, 141010; and others |
23/2024-25 (GST) dated 23.07.2024 by Additional Director DGGI Ludhiana Zonal Unit | |
| 12 | M/s Sharmanji Yarns Pvt Ltd, GSTIN - 03AAHCS6629R1ZP, Village Lakhowal, Lakhowal Road, Kohara, Ludhiana, Punjab, 141112; and others |
117-155/2024-GST, dated 09-07-2024 by Additional Director DGGI Chandigarh Zonal Unit |
[F. No- CBIC-20010/27/2024-GST]
(Raushan Kumar),
Under Secretary
Act
- Section 73 - Determination of tax, pertaining to the period upto Financial Year 2023 24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts
- Section 74 - Determination of tax, pertaining to the period up to Financial Year 2023 24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful-misstatement or suppression of facts
- Section 5 - Powers of officers under GST
- Section 3 - Appointment of Officers
- Section 122 - Penalty for certain offences
- Section 125 - General penalty
- Section 127 - Power to impose penalty in certain cases
