28/2024-Central Tax : Seeks to appoint common adjudicating authority for Show cause notices issued by DGGI.

[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. 28/2024–Central Tax New Delhi, the 27th November, 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, 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 Memo Technology Private Limited ; 3D-282, Awas Vikas, Hanspuram, Naubasta, Kanpur (U.P.) - 208021 and others DGGI/INV/GST/3110/2022/Gr-C/11181 to 11199 ; 02.09.2023 issued by Additional Director, DGGI, Delhi Zonal Unit, New Delhi Joint Commissioner or Additional Commissioner, Central Goods and Services Tax and Central Excise Thane Commissionerate [holding the charge of Adjudication of DGGI cases]. Shellify Info Technology Private Limited ; 3D-282, Awas Vikas, Hanspuram, Naubasta, Kanpur (U.P.) - 208021 and others DGGI/INV/GST/3110/2022/Gr-C/11181 to 11199 ; 02.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi Rocketfy Technology Private Limited ; 3D-282, Awas Vikas, Hanspuram, Naubasta, Kanpur (U.P.) - 208021 and others DGGI/INV/GST/3110/2022/Gr-C/11181 to 11199; 02.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi Grape Info Technology Private Limited ; 3D-282, Awas Vikas, Hanspuram, Naubasta, Kanpur (U.P.) - 208021 and others DGGI/INV/GST/3110/2022/Gr-C/11181 to 11199 ; 02.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 2 Belz Tech Private Limited (27AAJCB4139P2Z4) Shop No. 19, Building Sai Darshan, Akruti Nirman, MIDC Marol, Pocket 10, Andheri, Maharashtra- 400093 ; M/s. Belz Tech Private Ltd. (27AAJCB4139P1Z5) Shubh Grih, Sector-E, CA-1, Flat No. 007, Behind Shetron Factory, Mumbai Nashik Highway, Village Khativali West, Kalyan, Thane, Maharashtra-421601 and others DGGI/INV/GST/3110/2022/Gr-C/11279 to 11286 ; 05.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 3 Bytechat Business Solutions Pvt. Ltd. ; Basement, Ground, BH 333, C/o Satya Pal Singh, Sector-12, Pratap Vihar, Ghaziabad, Uttar Pradesh 201009 and others DGGI/INV/GST/3110/2022/Gr-C/11287 to 11292 ; 05.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 4 Par Online Services Private Limited ; 501, Raaj Chambers, Old Nagardas Road, Near Andheri Station Subway East, Andheri East, Mumbai Suburban, Maharashtra-400069 and others DGGI/INV/GST/3110/2022/Gr-C/11293 to 11302 ; 05.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi Havefun Solutions Private Limited ; 501, Raaj Chambers, Old Nagardas Road, Near Andheri Station Subway East, Andheri East, Mumbai Suburban, Maharashtra- 400069 and others DGGI/INV/GST/3110/2022/Gr-C/11293 to 11302 ; 05.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 5 Surflour E-Commerce Private Limited ; Tajpur, Near Guru Ravidass Mandir, Post Office Khoja, Tehsil Nawanshehar, Indian Oil Petrol Pump, Tajpur, Shaheed Bhagat Singh Nagar, Punjab-144518 and others DGGI/INV/GST/3110/2022/Gr-C/11303 to 11310 ; 05.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 6 Technopress Private Limited ; Jawahar Marg, 1, Adinath Dadawadi, Station Road, Baghana, Neemuch, Madhya Pradesh-458441 and others DGGI/INV/GST/3110/2022/Gr-C/11311 to 11327; 05.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi Yescom Gaming Solution Private Limited ; 102/16, Luniyapura, Mhow, Indore, Madhya Pradesh- 453441 and others DGGI/INV/GST/3110/2022/Gr-C/11311 to 11327; 05.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi Yescom Technology Private Limited ; 82, Adarsh Navin Nagar, 82, Shajapur, Madhya Pradesh-465001 and others DGGI/INV/GST/3110/2022/Gr-C/11311 to 11327; 05.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 7 Libradeck Private Limited ; 2nd Floor, Plot No. 42, Thirugana Sambandhar Street, Madipakkam, Chennai, Chengalpattu, Tamil Nadu-600091 and others DGGI/INV/GST/3110/2022/Gr-C/11338 to 11344 ; 06.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 8 Magical Paradise Tech Private Limited ; No 58, GM Arcade, 4th Floor, 5th Block, JNC Road, Bangalore, Bengaluru Urban, Karnataka-560095 and others DGGI/INV/GST/3110/2022/Gr-C/11345 to 11351 ; 06.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 9 Virtual Silver Technology Private Limited ; Second Floor, Flat Number 202, 66, Khasra Number 54/10, Jonapur, South Delhi, Delhi-110047 and others DGGI/INV/GST/3110/2022/Gr-C/11352 to 11358 ; 06.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 10 Brizley Enterprises Private Limited ; Ground Floor, RZ-18-19, South Extn. Part-1, One Shop Uttam Nagar, New Delhi- 110059 and others DGGI/INV/GST/3110/2022/Gr-C/11359 to 11365 ; 06.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 11 Lefin Infotech Pvt. Ltd. ; C/o Bholanath Dey, Rameswarpalli, Bethuadahari, Jagadanandapur, Nadia, West Bengal -741126 and others DGGI/INV/GST/3110/2022/Gr-C/11366 to 11372 ; 06.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 12 Kulpoon Business Solutions Private Limited ; Ground Floor, B-8, Sector-92, Noida, Uttar Pradesh-201301 and others DGGI/INV/GST/3110/2022/Gr-C/11373 to 11379 ; 06.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 13 MatamaalSolutio Private Limited ; C/o Fayaz Ahmad Ganie, Mehjoor Nagar, Srinagar, Jammu & Kashmir-190015 and others DGGI/INV/GST/3110/2022/Gr-C/ 11380 to 11386 ; 06.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 14 Baba Nanak Financial Services Limited ; Office No 201, 2nd Floor, Dada Techchand Bhuvan, Bakery Lane, Mumbai, Thane, Maharashtra- 400603 and others DGGI/INV/GST/3110/2022/Gr-C/11396 to 11402 ; 11.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 15 Agiledev Private Limited ; Office No. 113 and 113/B, Plot-43, NBC Complex, Sector 11, CBD Belapur, Navi Mumbai, Thane, Maharashtra- 400614 and others DGGI/INV/GST/3110/2022/Gr-C/11403 to 11411 ; 11.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi Bitware Private Limited ; Office No. 113 and 113/B, Plot-43, NBC Complex, Sector 11, CBD Belapur, Navi Mumbai, Thane, Maharashtra- 400614 and others DGGI/INV/GST/3110/2022/Gr-C/11403 to 11411 ; 11.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 16 Klazex Technologies Private Limited ; Second Floor, 159/301/A, KP Towers, Arcot Road, Vadapalani, Chennai, Tamil Nadu-600026 and others DGGI/INV/GST/3110/2022/Gr-C/11545 to 11551; 15.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 17 Leo Games Private Limited ; Basement, Old No. 150/8, New No. 2/9, CISIONS Complex, Montieth Road, Egmore, Chennai, Tamil Nadu- 600008 and others DGGI/INV/GST/3110/2022/Gr-C 11552 to 11558; 15.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi 18 Aasanvish Technology Private Limited ; Shop No. 1, 15-88/2, Wadi-e- Huda, Pahadi Shareef Road, Hyderabad, Rangareddy, Telangana- 500005 and others DGGI/INV/GST/3110/2022/Gr-C/11559 to 11565 ; 15.09.2023 issued by the Additional Director, DGGI, Delhi Zonal Unit, New Delhi