CGST Notification 40/2023
| Title | Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd. |
| Number | 40/2023 |
| Date | 17-08-2023 |
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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, 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 (3) of the said Table, namely:-
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