Central Tax Notification No 40 of 2023 dt 17th August, 2023 under GST

Notification no 40/2023 Central Tax date on 17th August, 2023, GST

Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd.

The extract of GST Notification No. 40/2023- Central Tax is given below:

Notification No.40/2023- Central Tax, GST 

[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. 40/2023-Central Tax

New Delhi, the  17^th August, 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 noticee mentioned in column (2) of the said Table for the purpose of adjudication of notice mentioned in column (3) of the said Table, namely:-

[F.No. CBIC-20016/16/2023-GST] 

(Raghavendra Pal Singh) 

Director