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Notification No. 46/2023 – Central Tax: Adjudicating authority.

by | Jan 11, 2024 | GST, 2023 Notifications, Central Tax 2023 Notifications, Notifications | 0 comments

Notification No. 46/2023 - Central Tax

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Important Keyword: Notification 46/2023 CT, Notification No. 46/2023 – Central Tax, Appoint common adjudicating authority, show cause notice, Inkuat Infrasol Pvt. Ltd., F. No. CBIC-20016/16/2023-GST, Section 5 CGST,

Words: 835; Read time: 4 minutes.

[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 18th September, 2023

Notification No. 46/2023 – Central Tax: Seeks to appoint common adjudicating authority in respect of show cause notice issued in Favour of M/s Inkuat Infrasol 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 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 Notice and AddressNotice Number and DateName of Adjudicating AuthorityName of the Authority
(1)(2)(3)(4)(5)
1.M/s Inkuat Infrasol Pvt. Ltd., 1stFloor, H.No. 2067/8, Flat No. 101, E-Wing, Roopkamal Plaza, opp. Rajlaxmi kalher Thane, Bhiwandi, Thane-421302..39/PK/Inkuat/2021-22 dated 25.03.2022Joint or Additional Commissioner, CGST and Central Excise Bhiwandi Commissionerate.Joint or Additional Commissioner, Central Goods and Services Tax and Central Excise Thane Commissionerate [holding the charge of adjudication of DGGI cases].

Frequently Asked Questions

  1. What is Notification No. 46/2023 – Central Tax?

    Notification No. 46/2023 – Central Tax is a regulatory announcement issued by the government, which seeks to appoint a common adjudicating authority for handling show cause notices issued in favour of M/s Inkuat Infrasol Pvt. Ltd.

  2. Why was Notification 46/2023 CT introduced?

    Notification 46/2023 CT was introduced to streamline the adjudication process related to show cause notices, ensuring a more efficient and uniform resolution of disputes involving M/s Inkuat Infrasol Pvt. Ltd.

  3. Who is M/s Inkuat Infrasol Pvt. Ltd.?

    M/s Inkuat Infrasol Pvt. Ltd. is a company that has been issued a show cause notice, prompting the need for a common adjudicating authority as per Notification No. 46/2023 – Central Tax.

  4. What does appoint common adjudicating authority mean?

    To appoint common adjudicating authority means designating a single authority to oversee and adjudicate the matters related to the show cause notice issued against M/s Inkuat Infrasol Pvt. Ltd., ensuring consistency in decision-making.

  5. How does Notification No. 46/2023 – Central Tax affect show cause notices?

    Notification No. 46/2023 – Central Tax affects show cause notices by consolidating the adjudication process, thereby providing clarity and reducing the complexity for M/s Inkuat Infrasol Pvt. Ltd. and related parties.

  6. What are the implications of this notification for M/s Inkuat Infrasol Pvt. Ltd.?

    The implications for M/s Inkuat Infrasol Pvt. Ltd. include a more streamlined adjudication process, which may lead to quicker resolutions and potentially reduced compliance burdens.

  7. Can other companies be affected by Notification 46/2023 CT?

    While Notification 46/2023 CT specifically addresses M/s Inkuat Infrasol Pvt. Ltd., its framework could set a precedent for future cases involving similar show cause notices for other companies.

  8. What steps should M/s Inkuat Infrasol Pvt. Ltd. take in response to the show cause notice?

    M/s Inkuat Infrasol Pvt. Ltd. should carefully review the show cause notice, prepare a detailed response, and engage with the common adjudicating authority as outlined in Notification No. 46/2023 – Central Tax.

  9. How can the public access details regarding Notification No. 46/2023 – Central Tax?

    The public can access details regarding Notification No. 46/2023 – Central Tax through official government websites, gazette notifications, and public announcements related to tax regulations.

  10. What is the significance of this notification in the context of tax governance?

    The significance of Notification No. 46/2023 – Central Tax lies in its aim to enhance efficiency and transparency in tax governance, particularly in adjudicating disputes related to show cause notices, exemplified by the case of M/s Inkuat Infrasol Pvt. Ltd.

Read More: Seeks to amend Notification No. 30/2023-CT dated 31st July, 2023

Download Pdf: https://taxinformation.cbic.gov.in/

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