Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI - 31/2024 - Central GST (CGST)

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. 5392(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 Adjuticating Authority (1) (2) (3) (4) 1 M/s Sushil Kumar Munish Kumar Co. (Prop. Gopal), GSTIN- 24AQXPG1593M1Z6, A/501, Sun Square, Nr. Old Highcort 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, Punjab151211; 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 Secy.