Notification No. 31/2024-Central Tax [N11-4J2]

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 Central Board of Indirect Taxes and Customs, hereby appoint officers mentioned in column (4) of the Table below for passing an order or decision in respect of notices mentioned in column (3) of the said Table issued to the noticees mentioned in column (2) of the said Table by the officers of Directorate General of Goods and Services Tax Intelligence under sections 73, 74, 122, 125 and 127 of Central Goods and Services Tax Act, 2017 (12 of 2017), namely

TABLE

Show Cause Notice S. Name of the Adjuticating Name of Noticee and Address Number, Date and No. Authority Issuing Authority

(1) (2) (3) (4)

1 M/s Sushil Kumar Munish Kumar & Co. 15/2024-DGGI Hqrs. Dated Additional Commissioner or (Prop. Gopal), GSTIN- 04.08.2024 by Joint Joint Commissioner, CGST and 24AQXPG1593M1Z6, A/501, Sun Square, Director, DGGI, Hqrs Central Excise, Chandigarh Nr. Old Highcort Income Tax, Navrangpura, Commissionerate [holding the Ahmedabad, Gujarat, 380009; and others charge of adjudication of DGGI cases]. 2 M/s Aggarwal Enterprises (Prop. Monika 16/2024-DGGI Hqrs. Dated Garg), GSTIN - 06AEOPG1782K1Z7, SH 04.08.2024 by Joint No. SCF 9b, Anaj Mandi, Sirsa, Sirsa, Director, DGGI, Hqrs Haryana, 125055; and others

3 M/s Ahuja Cotspin Pvt. Ltd., GSTIN - 17/2024-DGGI Hqrs. Dated 03AAJCA0093R1ZF, Ground Floor, Shop 04.08.2024 by Joint No. 3, B-Vi-I, 1/A, Block-6, Ghati Balmiki, Director, DGGI, Hqrs State Bank Of India, Madhopuri, Ludhiana- 141008, Punjab; and others

4 M/s BST Textile Mills Pvt. Ltd, GSTIN - 18/2024-DGGI Hqrs. Dated 05AACCB7130P1ZL, Plot No. 9, Sector 04.08.2024 by Joint No. 9, Iie Pantnagar, Sidcul, Rudrapur, Director, DGGI, Hqrs Udham Singh Nagar, Uttarakhand, 263153; and others

5 M/S Rana Polycot Ltd., GSTIN - 19/2024-DGGI Hqrs. Dated 03AAACR7623M1ZB, Ambala-Chandigarh 04.08.2024 by Joint Road, Village Alamgir, Sas Nagar, Punjab, Director, DGGI, Hqrs 140507; and others

6 M/s. Garg Acrylics Limited, GSTIN - 20/2024-DGGI Hqrs. Dated 03AAACG3332N1ZU, 1230/1, Kanganwal 04.08.2024 by Joint Road, V.P.O. Jugiana, Ludhiana, Punjab, Director, DGGI, Hqrs 141120; and others

7 M/s. S. T. Cottex Exports Pvt. Ltd., GSTIN - 21/2024-DGGI Hqrs. Dated 03AAECS5993F1Z8, B-Xxx891, Sherpur 04.08.2024 by Joint Road, Behind Petrol Pump, Ludhiana, Director, DGGI, Hqrs Punjab, 141009; and others

8 DURGA COTTON FACTORY, GSTIN - 15/2024-25 dated 03AMWPG6219P1ZG, Near Roshan 09.07.2024 by Additional Cotspin, Mandi Killianwali, Sri Muktsar Director DGGI Ludhiana Sahib, Punjab-151211; and others Zonal Unit

9 GOPIMAL KAUR SAIN INDUSTRIES (P) 17/2024-25 dated LTD, GSTIN - 03AAFCG1369Q1ZA, Plot 15.07.2024 by Deputy No 15-15A, Mahavir Jain Colony, Sunder Director DGGI Ludhiana Nagar, Ludhiana, Punjab, 141001; and Zonal Unit others

10 Nahar Spinning Mills Limited, GSTIN - 19/2024-25 dated 03AAACN5710D1Z6, 371 to 373, 375 to 19.07.2024 by Additional 378, 381, 425, 427, RK Road, Industrial Director DGGI Ludhiana Area A, Ludhiana, Punjab, 141003. ; and Zonal Unit others

11 Nahar Industrial Enterprises Limited, GSTIN 23/2024-25 (GST) dated - 03AACCN3563A2Z2, B3-8, A-4, Focal 23.07.2024 by Additional Point, Phase-IV, Ludhiana, Punjab, 141010; Director DGGI Ludhiana and others Zonal Unit

12 117-155/2024-GST, dated M/s Sharmanji Yarns Pvt Ltd, GSTIN - 09-07-2024 by Additional 03AAHCS6629R1ZP, Village Lakhowal, Director Lakhowal Road, Kohara, Ludhiana, Punjab, DGGI Chandigarh Zonal 141112; and others Unit