Important Keywords: Notification 40/2023 CT, Notification No. 40/2023 – Central Tax, appoint common adjudicating authority, show cause notice, United Spirits Ltd, F. No. CBIC-20016/16/2023 GST, Section 5 CGST, Section 3 IGST,
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Table of Contents
[F. No. CBIC-20016/16/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 17th August, 2023
Notification No. 40/2023 – Central Tax: Seeks to appoint common adjudicating authority in respect of show cause notice issued in Favour of M/s United Spirits Ltd.
CGST: [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 notice mentioned in column (2) of the said Table for the purpose of adjudication of notice mentioned in column (3) of the said Table, namely:-
Table
| S. No. | Name of Noticee and Address | Notice Number and Date | Name of Adjudicating Authority | Name of the Authority |
| (1) | (2) | (3) | (4) | (5) |
| 1. | M/s United Spirits Ltd. (USL), 26th floor, A Wing, Marathon Futurex, N.M. Joshi Marg, Lower Parel, Mumbai, Maharashtra- 400013. | 37/ADC/CGST / MC/ Audit-II / 2022 dated 24.08.2022 issued vide F.No.CGST-A2/MUM/F 22/GST/United Spirits/5307/5668/2021/5962. | Joint or Additional Commissioner, CGST and Central Excise, Mumbai Central Commissionerate. | Joint or Additional Commissioner of Central Tax, Kolkata North Central Excise and GST Commissionerate. |
(Raghavendra Pal Singh)
Director
Frequently Asked Questions
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What is Notification No. 40/2023 – Central Tax?
Notification No. 40/2023 – Central Tax is a regulatory directive issued by the Indian government to appoint a common adjudicating authority for addressing show cause notices (SCN) pertaining to M/s United Spirits Ltd.
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Why was Notification No. 40/2023 – Central Tax issued?
This notification was issued to streamline the adjudication process and ensure consistency in handling SCNs issued to M/s United Spirits Ltd., thereby improving efficiency in tax administration.
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Who is affected by the appointment of the common adjudicating authority under Notification 40/2023 CT?
The appointment of a common adjudicating authority primarily affects M/s United Spirits Ltd. and any related parties involved in the show cause notice proceedings.
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What is a show cause notice (SCN) in the context of Notification No. 40/2023 – Central Tax?
In this context, a show cause notice (SCN) is a formal communication issued to M/s United Spirits Ltd. outlining the reasons for potential non-compliance with tax laws, requiring them to explain or contest the allegations made.
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How does the appointment of a common adjudicating authority benefit M/s United Spirits Ltd.?
The appointment of a common adjudicating authority under Notification No. 40/2023 – Central Tax ensures a uniform approach to adjudication, reducing the risk of conflicting decisions and expediting the resolution of SCNs.
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What is the significance of Notification 40/2023 CT for the tax administration process?
Notification 40/2023 CT enhances the tax administration process by centralizing the adjudication of SCNs, thereby promoting accountability and efficiency within the system while ensuring fair treatment for M/s United Spirits Ltd.
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What steps should M/s United Spirits Ltd. take in response to an SCN?
M/s United Spirits Ltd. should carefully review the SCN issued under Notification No. 40/2023 – Central Tax, prepare a comprehensive response addressing the allegations, and submit it to the appointed common adjudicating authority.
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Can other parties besides M/s United Spirits Ltd. be impacted by Notification No. 40/2023 – Central Tax?
Yes, while M/s United Spirits Ltd. is the primary entity involved, other stakeholders, such as suppliers or customers, may also be indirectly impacted by the outcomes of the adjudication process.
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How does Notification 40/2023 CT ensure transparency in the adjudication process?
Notification 40/2023 CT promotes transparency by standardizing the adjudication process through a common authority, which is expected to follow clear guidelines and procedures in handling SCNs issued to M/s United Spirits Ltd.
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Where can I find more information about Notification No. 40/2023 – Central Tax?
More information regarding Notification No. 40/2023 – Central Tax can be found on the official website of the Goods and Services Tax (GST) department or through legal advisories that address tax regulations and compliance.
Download pdf: https://taxinformation.cbic.gov.in/
