What is Notification No. 35/2023 - Central Tax regarding GST?

Notification No. 35/2023 - Central Tax appoints a common adjudicating authority to handle show cause notices related to GST issues involving M/s BSH Household Appliances Manufacturing Pvt Ltd.

Why was a common adjudicating authority appointed under this notification?

A common adjudicating authority was appointed to streamline the adjudication process for GST show cause notices, ensuring consistency and efficiency in resolving disputes involving M/s BSH Household Appliances.

How does this notification affect M/s BSH Household Appliances Manufacturing Pvt Ltd.?

The notification centralizes the adjudication of GST show cause notices issued to or in favor of M/s BSH Household Appliances, potentially expediting the resolution process.

What are show cause notices in the context of GST?

Show cause notices in GST are formal communications issued by tax authorities requiring a taxpayer to explain why certain actions or decisions regarding GST compliance should not be taken.

What implications does this notification have for GST compliance?

The notification emphasizes the importance of GST compliance, as it consolidates the handling of disputes, potentially leading to more uniform decisions and encouraging adherence to tax regulations.

Who can benefit from the common adjudicating authority established by this notification?

Other businesses facing similar GST challenges can benefit indirectly, as the establishment of a common authority may lead to clearer guidelines and precedent-setting decisions.

What is the process for addressing a show cause notice under this notification?

Upon receiving a show cause notice, M/s BSH Household Appliances must respond in writing, detailing their position on the GST issues raised, which will then be evaluated by the appointed common adjudicating authority.

Can the public access information related to the adjudication process specified in Notification No. 35/2023?

Yes, information regarding the adjudication process and outcomes will be made available to the public, promoting transparency in GST-related matters.

What are the potential outcomes of the adjudication process for GST disputes?

The adjudication process may result in the dismissal of the show cause notice, a demand for GST payment, or penalties, depending on the findings of the common adjudicating authority.

How can businesses prepare for potential show cause notices in light of this notification?

Businesses should ensure accurate GST filings, maintain thorough records, and stay informed about regulatory changes to mitigate risks associated with possible show cause notices.

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Notification No. 35/2023 – Central Tax: Adjudicating authority

by Shakshi Bharti | Jan 13, 2024 | GST, 2023 Notifications, Central Tax 2023 Notifications, Notifications | 0 comments

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Important Keywords: Notification 35/2023 CT, Notification No. 35/2023 – Central Tax, Appoint common adjudicating authority, SCN, Show cause notices, BSH Household Appliances Manufacturing Pvt Ltd, Section 5 CGST Act 2017, F. No. CBIC 20016/16/2023 GST,

Words: 977; Read time: 5 minutes.

Notification No. 35/2023 – Central Tax: Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd.

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

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:-

Table

S. No.	Name of Notices 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 2ndFloor, 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. Central Goods and Services Tax-A2/MUM/G-29/BSH/5693/5335/2021/9893 to 9896 Dt. 16.03.2023	Superintendent, Division-X, Central Goods and Services Tax and Central Excise Mumbai East Commissionerate	Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and Goods and Services Tax Commissionerate
2.	BSH Household Appliances Manufacturing Pvt. Ltd, 4thFloor, 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, Central Goods and Services Tax and Central Excise Chennai North Commissionerate	Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and Goods and Services Tax Commissionerate
3.	BSH Household Appliances Manufacturing Pvt. Ltd,No-8, GF & FF, 15thCross, JP Nagar, 6thPhase, Bengaluru Urban, Karnataka-560078	8/2022-23 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 Goods and Services Tax Commissionerate	Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and Goods and Services Tax Commissionerate

(Alok Kumar)
Director

Frequently Asked Questions

What is Notification No. 35/2023 – Central Tax regarding GST?

Notification No. 35/2023 – Central Tax appoints a common adjudicating authority to handle show cause notices related to GST issues involving M/s BSH Household Appliances Manufacturing Pvt Ltd.
Why was a common adjudicating authority appointed under this notification?

A common adjudicating authority was appointed to streamline the adjudication process for GST show cause notices, ensuring consistency and efficiency in resolving disputes involving M/s BSH Household Appliances.
How does this notification affect M/s BSH Household Appliances Manufacturing Pvt Ltd.?

The notification centralizes the adjudication of GST show cause notices issued to or in favor of M/s BSH Household Appliances, potentially expediting the resolution process.
What are show cause notices in the context of GST?

Show cause notices in GST are formal communications issued by tax authorities requiring a taxpayer to explain why certain actions or decisions regarding GST compliance should not be taken.
What implications does this notification have for GST compliance?

The notification emphasizes the importance of GST compliance, as it consolidates the handling of disputes, potentially leading to more uniform decisions and encouraging adherence to tax regulations.
Who can benefit from the common adjudicating authority established by this notification?

Other businesses facing similar GST challenges can benefit indirectly, as the establishment of a common authority may lead to clearer guidelines and precedent-setting decisions.
What is the process for addressing a show cause notice under this notification?

Upon receiving a show cause notice, M/s BSH Household Appliances must respond in writing, detailing their position on the GST issues raised, which will then be evaluated by the appointed common adjudicating authority.
Can the public access information related to the adjudication process specified in Notification No. 35/2023?

Yes, information regarding the adjudication process and outcomes will be made available to the public, promoting transparency in GST-related matters.
What are the potential outcomes of the adjudication process for GST disputes?

The adjudication process may result in the dismissal of the show cause notice, a demand for GST payment, or penalties, depending on the findings of the common adjudicating authority.
How can businesses prepare for potential show cause notices in light of this notification?

Businesses should ensure accurate GST filings, maintain thorough records, and stay informed about regulatory changes to mitigate risks associated with possible show cause notices.