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The Central Board of Indirect Taxes and Customs appoints a common adjudicating authority for show cause notices issued to BSH Household Appliances Manufacturing Pvt Ltd. The Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and GST Commissionerate acts as the common authority. This appointment applies to specified notices originally issued by authorities in Mumbai East, Chennai North, and Bengaluru South.
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[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. 35 /2023-Central Tax
New Delhi, dated the $31^{\text{st}}$ July, 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 noticees mentioned in column (2) of the said Table for the purpose of adjudication of notices mentioned in column (3) of the said Table, namely:-
| S. No. | Name of Noticees and Address | Notice Number and Date | Name of Adjudicating Authorities | Name of the Authority |
|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) |
| 1. | BSH Household Appliances Manufacturing Pvt. Ltd, Situated 2nd Floor, Arena House, Plot No. – 103, Road No. -12, MIDC, Andheri (East), Mumbai-400093 | 03/CGST/ME/Div-X/Supdt/BSH/2022-23 dated 16.03.2023 issued vide F.No. CGST-A2/MUM/G-29/BSH/5693/5335/2021/9893 to 9896 Dt. 16.03.2023 | Superintendent, Division-X, CGST and Central Excise Mumbai East Commissionerate | Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and GST Commissionerate |
| 2. | BSH Household Appliances Manufacturing Pvt. Ltd, $4^{\text{th}}$ Floor, South Tower KRM Plaza No. 2, Harrington Road, Chetpet, Chennai-600031 | 02/2023-GST CH.N (ADC) dated 27.03.2023 issued vide C.NoGEXCOM/ADJN/GST/ADC/684/2022 Dt. 27.03.2023 | Additional Commissioner, CGST and Central Excise Chennai North Commissionerate | |
| 3. | BSH Household Appliances Manufacturing Pvt. Ltd,No-8, GF & FF, $15^{\text{th}}$ Cross, JP Nagar, $6^{\text{th}}$ Phase, Bengaluru Urban, Karnataka-560078 | 58/2022-23 dated 03.03.2023 issued vide C.No.GEXCOM/ADJN/GST/ADC/721/2022-ADJN Dt. 03.03.2023 | Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and GST Commissionerate |
[F.No.CBIC-20016/16/2023-GST]
(Alok Kumar) Director
