Notification No. 28/2024-Central Tax [N11-4FX]

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, namely:—

TABLE

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

(1) (2) (3) (4) 1 Memo Technology DGGI/INV/GST/3110/2022/Gr-C/11181 Private Limited ; 3D-282, Joint Commissioner to 11199 ; 02.09.2023 issued by Awas Vikas, Hanspuram, or Additional Additional Director, DGGI, Delhi Zonal Naubasta, Kanpur (U.P.) - Commissioner, Unit, New Delhi 208021 and others Central Goods and Services Tax and Shellify Info Technology Central Excise DGGI/INV/GST/3110/2022/Gr-C/11181 Private Limited ; 3D-282, Thane to 11199 ; 02.09.2023 issued by the Awas Vikas, Hanspuram, Commissionerate Additional Director, DGGI, Delhi Zonal Naubasta, Kanpur (U.P.) - [holding the charge Unit, New Delhi 208021 and others of Adjudication of DGGI cases]. Rocketfy Technology DGGI/INV/GST/3110/2022/Gr-C/11181 Private Limited ; 3D-282, to 11199; 02.09.2023 issued by the Awas Vikas, Hanspuram, Additional Director, DGGI, Delhi Zonal Naubasta, Kanpur (U.P.) - Unit, New Delhi 208021 and others

Grape Info Technology DGGI/INV/GST/3110/2022/Gr-C/11181 Private Limited ; 3D-282, to 11199 ; 02.09.2023 issued by the Awas Vikas, Hanspuram, Additional Director, DGGI, Delhi Zonal Naubasta, Kanpur (U.P.) - Unit, New Delhi 208021 and others

2 Belz Tech Private Limited (27AAJCB4139P2Z4) Shop No. 19, Building Sai Darshan, Akruti Nirman, MIDC Marol, Pocket 10, Andheri, Maharashtra- 400093 ; M/s. Belz Tech DGGI/INV/GST/3110/2022/Gr-C/11279 Private Ltd. to 11286 ; 05.09.2023 issued by the (27AAJCB4139P1Z5) Additional Director, DGGI, Delhi Zonal Shubh Grih, Sector-E, Unit, New Delhi CA-1, Flat No. 007, Behind Shetron Factory, Mumbai Nashik Highway, Village Khativali West, Kalyan, Thane, Maharashtra-421601 and others 3 Bytechat Business Solutions Pvt. Ltd. ; DGGI/INV/GST/3110/2022/Gr-C/11287 Basement, Ground, BH to 11292 ; 05.09.2023 issued by the 333, C/o Satya Pal Singh, Additional Director, DGGI, Delhi Zonal Sector-12, Pratap Vihar, Unit, New Delhi Ghaziabad, Uttar Pradesh 201009 and others 4 Par Online Services Private Limited ; 501, Raaj Chambers, Old DGGI/INV/GST/3110/2022/Gr-C/11293 Nagardas Road, Near to 11302 ; 05.09.2023 issued by the Andheri Station Subway Additional Director, DGGI, Delhi Zonal East, Andheri East, Unit, New Delhi Mumbai Suburban, Maharashtra-400069 and others Havefun Solutions Private Limited ; 501, Raaj Chambers, Old Nagardas DGGI/INV/GST/3110/2022/Gr-C/11293 Road, Near Andheri to 11302 ; 05.09.2023 issued by the Station Subway East, Additional Director, DGGI, Delhi Zonal Andheri East, Mumbai Unit, New Delhi Suburban, Maharashtra- 400069 and others 5 Surflour E-Commerce Private Limited ; Tajpur, Near Guru Ravidass Mandir, Post Office DGGI/INV/GST/3110/2022/Gr-C/11303 Khoja, Tehsil to 11310 ; 05.09.2023 issued by the Nawanshehar, Indian Oil Additional Director, DGGI, Delhi Zonal Petrol Pump, Tajpur, Unit, New Delhi Shaheed Bhagat Singh Nagar, Punjab-144518 and others

6 Technopress Private Limited ; Jawahar Marg, DGGI/INV/GST/3110/2022/Gr-C/11311 1, Adinath Dadawadi, to 11327; 05.09.2023 issued by the Station Road, Baghana, Additional Director, DGGI, Delhi Zonal Neemuch, Madhya Unit, New Delhi Pradesh-458441 and others

Yescom Gaming Solution DGGI/INV/GST/3110/2022/Gr-C/11311 Private Limited ; 102/16, to 11327; 05.09.2023 issued by the Luniyapura, Mhow, Additional Director, DGGI, Delhi Zonal Indore, Madhya Pradesh- Unit, New Delhi 453441 and others

Yescom Technology Private Limited ; 82, DGGI/INV/GST/3110/2022/Gr-C/11311 Adarsh Navin Nagar, 82, to 11327; 05.09.2023 issued by the Shajapur, Madhya Additional Director, DGGI, Delhi Zonal Pradesh-465001 and Unit, New Delhi others 7 Libradeck Private Limited ; 2nd Floor, Plot No. 42, DGGI/INV/GST/3110/2022/Gr-C/11338 Thirugana Sambandhar to 11344 ; 06.09.2023 issued by the Street, Madipakkam, Additional Director, DGGI, Delhi Zonal Chennai, Chengalpattu, Unit, New Delhi Tamil Nadu-600091 and others 8 Magical Paradise Tech Private Limited ; No 58, DGGI/INV/GST/3110/2022/Gr-C/11345 GM Arcade, 4th Floor, to 11351 ; 06.09.2023 issued by the 5th Block, JNC Road, Additional Director, DGGI, Delhi Zonal Bangalore, Bengaluru Unit, New Delhi Urban, Karnataka-560095 and others 9 Virtual Silver Technology Private Limited ; Second DGGI/INV/GST/3110/2022/Gr-C/11352 Floor, Flat Number 202, to 11358 ; 06.09.2023 issued by the 66, Khasra Number 54/10, Additional Director, DGGI, Delhi Zonal Jonapur, South Delhi, Unit, New Delhi Delhi-110047 and others 10 Brizley Enterprises Private Limited ; Ground DGGI/INV/GST/3110/2022/Gr-C/11359 Floor, RZ-18-19, South to 11365 ; 06.09.2023 issued by the Extn. Part-1, One Shop Additional Director, DGGI, Delhi Zonal Uttam Nagar, New Delhi- Unit, New Delhi 110059 and others 11 Lefin Infotech Pvt. Ltd. ; C/o Bholanath Dey, DGGI/INV/GST/3110/2022/Gr-C/11366 Rameswarpalli, to 11372 ; 06.09.2023 issued by the Bethuadahari, Additional Director, DGGI, Delhi Zonal Jagadanandapur, Nadia, Unit, New Delhi West Bengal -741126 and others

12 Kulpoon Business Solutions Private Limited DGGI/INV/GST/3110/2022/Gr-C/11373 ; Ground Floor, B-8, to 11379 ; 06.09.2023 issued by the Sector-92, Noida, Uttar Additional Director, DGGI, Delhi Zonal Pradesh-201301 and Unit, New Delhi others 13 MatamaalSolutio Private Limited ; C/o Fayaz DGGI/INV/GST/3110/2022/Gr-C/ 11380 Ahmad Ganie, Mehjoor to 11386 ; 06.09.2023 issued by the Nagar, Srinagar, Jammu Additional Director, DGGI, Delhi Zonal & Kashmir-190015 and Unit, New Delhi others 14 Baba Nanak Financial Services Limited ; Office DGGI/INV/GST/3110/2022/Gr-C/11396 No 201, 2nd Floor, Dada to 11402 ; 11.09.2023 issued by the Techchand Bhuvan, Additional Director, DGGI, Delhi Zonal Bakery Lane, Mumbai, Unit, New Delhi Thane, Maharashtra- 400603 and others 15 Agiledev Private Limited ; Office No. 113 and DGGI/INV/GST/3110/2022/Gr-C/11403 113/B, Plot-43, NBC to 11411 ; 11.09.2023 issued by the Complex, Sector 11, CBD Additional Director, DGGI, Delhi Zonal Belapur, Navi Mumbai, Unit, New Delhi Thane, Maharashtra- 400614 and others Bitware Private Limited ; Office No. 113 and DGGI/INV/GST/3110/2022/Gr-C/11403 113/B, Plot-43, NBC to 11411 ; 11.09.2023 issued by the Complex, Sector 11, CBD Additional Director, DGGI, Delhi Zonal Belapur, Navi Mumbai, Unit, New Delhi Thane, Maharashtra- 400614 and others 16 Klazex Technologies Private Limited ; Second DGGI/INV/GST/3110/2022/Gr-C/11545 Floor, 159/301/A, KP to 11551; 15.09.2023 issued by the Towers, Arcot Road, Additional Director, DGGI, Delhi Zonal Vadapalani, Chennai, Unit, New Delhi Tamil Nadu-600026 and others 17 Leo Games Private Limited ; Basement, Old DGGI/INV/GST/3110/2022/Gr-C 11552 No. 150/8, New No. 2/9, to 11558; 15.09.2023 issued by the CISIONS Complex, Additional Director, DGGI, Delhi Zonal Montieth Road, Egmore, Unit, New Delhi Chennai, Tamil Nadu- 600008 and others 18 Aasanvish Technology Private Limited ; Shop DGGI/INV/GST/3110/2022/Gr-C/11559 No. 1, 15-88/2, Wadi-e- to 11565 ; 15.09.2023 issued by the Huda, Pahadi Shareef Additional Director, DGGI, Delhi Zonal Road, Hyderabad, Unit, New Delhi Rangareddy, Telangana- 500005 and others

19 Esmaster E-Commerce Private Limited ; C/o DGGI/INV/GST/3110/2022/Gr-C/11566 Durgesh Nandani, Khasra to 11572 ; 15.09.2023 issued by the No. 35, Mayavihar, Additional Director, DGGI, Delhi Zonal Jamalpur Kalan, Unit, New Delhi Haridwar, Uttarakhand- 249404 and others 20 Frukzella Enterprises DGGI/INV/GST/3110/2022/Gr-C/11573 Private Limited ; B-15/9, to 11581 ; 15.09.2023 issued by the Mahavir Chowk, Tilak Additional Director, DGGI, Delhi Zonal Nagar, West Delhi, Delhi- Unit, New Delhi 110018 and others

Filfilly Tradex Private DGGI/INV/GST/3110/2022/Gr-C/11573 Limited ; B-15/9, to 11581 ; 15.09.2023 issued by the Mahavir Chowk, Tilak Additional Director, DGGI, Delhi Zonal Nagar, West Delhi, Delhi- Unit, New Delhi 110018 and others

Onery Tradex Private DGGI/INV/GST/3110/2022/Gr-C/11573 Limited ; B-15/9, to 11581 ; 15.09.2023 issued by the Mahavir Chowk, Tilak Additional Director, DGGI, Delhi Zonal Nagar, West Delhi, Delhi- Unit, New Delhi 110018 and others

21 Didatech Private Limited ; First Floor, H-294, Plot DGGI/INV/GST/3110/2022/Gr-C/11582 2A, Kehar Singh Estate, to 11591 ; 16.09.2023 issued by the Saidulajab, Lane-2, Saket, Additional Director, DGGI, Delhi Zonal South Delhi, Delhi- Unit, New Delhi 110030 and others Spherisol Technology Private Limited ; First DGGI/INV/GST/3110/2022/Gr-C/11582 Floor, H-294, Plot 2A, to 11591; 16.09.2023 issued by the Kehar Singh Estate, Additional Director, DGGI, Delhi Zonal Saidulajab, Lane-2, Saket, Unit, New Delhi South Delhi, Delhi- 110030 and others 22 Lairee Trademart Pvt. DGGI/INV/GST/3110/2022/Gr-C/11592 Ltd. ; B-19, A-2/42, to 11606 ; 16.09.2023 issued by the Basement Gupta Palace, Additional Director, DGGI, Delhi Zonal Rajouri Garden, Delhi- Unit, New Delhi 110027 and others

Rilino Trademart Private Limited ; Ground Floor, DGGI/INV/GST/3110/2022/Gr-C/11592 Plot No. 110, Pocket-K, to 11606 ; 16.09.2023 issued by the Sector-2, Bawana DSIDC Additional Director, DGGI, Delhi Zonal City, Delhi-110039 and Unit, New Delhi others

Urrite Tradex Private Limited ; Ground Floor, DGGI/INV/GST/3110/2022/Gr-C/11592 WZ-63, Shop No. 1, to 11606 ; 16.09.2023 issued by the Tagore Garden, Village Additional Director, DGGI, Delhi Zonal Tatarpur, New Delhi- Unit, New Delhi 110027 and others Sohmee Tradex Private Limited ; Ground Floor, DGGI/INV/GST/3110/2022/Gr-C/11592 WZ-63, Shop No. 1, to 11606 ; 16.09.2023 issued by the Tagore Garden, Village Additional Director, DGGI, Delhi Zonal Tatarpur, New Delhi- Unit, New Delhi 110027 and others 23 Moppomobi Technologies DGGI/INV/GST/3110/2022/Gr-C/11607 Private Limited ; NA, D- to 11612 ; 16.09.2023 issued by the 2, Gautam Buddha Nagar, Additional Director, DGGI, Delhi Zonal Uttar Pradesh, 201301 Unit, New Delhi and others

24 Infonix Data Private Limited ; 1st Floor, No. 87, 4th Cross Street, DGGI/INV/GST/3110/2022/Gr-C/11782 Thirumalai Nagar, 1st to 11788 ; 26.09.2023 issued by the Main Road Corner, Additional Director, DGGI, Delhi Zonal Perungudi, Chennai, Unit, New Delhi Kancheepuram, Tamil Nadu-600096 and others 25 Talenberry E-Commerce Pvt. Ltd. ; Ground Floor, DGGI/INV/GST/3110/2022/Gr-C/11789 BH 333, Bhawrao Devras to 11795 ; 26.09.2023 issued by the Colony, Sector-12, Pratap Additional Director, DGGI, Delhi Zonal Vihar, Ghaziabad, Uttar Unit, New Delhi Pradesh-201009 and others 26 Normetrics Business Solution Pvt. Ltd. ; DGGI/INV/GST/3110/2022/Gr-C/11796 Second floor, 66, Khasra to 11804 ; 26.09.2023 issued by the No. 54/10, Jonapur, New Additional Director, DGGI, Delhi Zonal Delhi, South Delhi, Delhi- Unit, New Delhi 110047 and others Pioero Business Solution Private Limited ; Second DGGI/INV/GST/3110/2022/Gr-C/11796 floor, 66, Khasra No. to 11804 ; 26.09.2023 issued by the 54/10, Jonapur, New Additional Director, DGGI, Delhi Zonal Delhi, South Delhi, Delhi- Unit, New Delhi 110047 and others 27 LPD Ecommerce Private Limited ; 786, Desk No 11/1F, 1st Floor, Nomads DGGI/INV/GST/3110/2022/Gr-C/11874 Properties Private to 11880 ; 27.09.2023 issued by the Limited, 9th A Main Additional Director DGGI, Delhi Zonal Road, 1st Stage, Unit, New Delhi Indiranagar, Bengaluru Urban, Karnataka-560038 and others

28 Fox Digital Media Private Limited ; 2nd Floor, 253- DGGI/INV/GST/3110/2022/Gr-C/11881 254, Tower B-2, Spaze IT to 11887 ; 27.09.2023 issued by the Park, Sohna Road, Additional Director DGGI, Delhi Zonal Gurugram, Haryana- Unit, New Delhi 122001 and others 29 Joymotion India Private Limited ; First Floor DGGI/INV/GST/3110/2022/Gr-C/12172 Back Side, KH-27/1, to 12178 ; 09.10.2023 issued by the Kapashera, Near Additional Director DGGI, Delhi Zonal AppuGhar, Delhi, South Unit, New Delhi West Delhi, Delhi-110037 and others 30 Wildinfo Technology Private Limited ; DGGI/INV/GST/3110/2022/Gr-C/12165 Rameswar Pally, to 12171 ; 09.10.2023 issued by the Bethuadahari, Additional Director DGGI, Delhi Zonal Jagadanandapur, Nadia, Unit, New Delhi West Bengal -741126 and others 31 Greadax Business Solution Private Limited DGGI/INV/GST/3110/2022/Gr-C 12112 ; BH-258, Sector -12, to 12132 ; 05.10.2023 issued by the Pratap Vihar, Ghaziabad, Additional Director DGGI, Delhi Zonal Uttar Pradesh-201001 and Unit, New Delhi others Mixsoft Business Solution Private Limited ; Room DGGI/INV/GST/3110/2022/Gr-C 12112 No 203, 2-A/3, Kundan to 12132 ; 05.10.2023 issued by the Mansion, Asaf Ali Road, Additional Director DGGI, Delhi Zonal Central Delhi-110002 and Unit, New Delhi others Obshine Business Solution Private Limited ; DGGI/INV/GST/3110/2022/Gr-C 12112 Ground Floor, H. No. to 12132 ; 05.10.2023 issued by the 1/11393-B-1-C, Subhash Additional Director DGGI, Delhi Zonal Park, Shahdara, Delhi- Unit, New Delhi 110032 and others Spinfluence Business Solutions Private Limited DGGI/INV/GST/3110/2022/Gr-C 12112 ; 98, Ahir Mohalla, Pole to 12132 ; 05.10.2023 issued by the No. 272, Nangloi, West Additional Director DGGI, Delhi Zonal Delhi, Delhi-110041 and Unit, New Delhi others 32 TFG Technologies Private Limited ; Level-4, DGGI/INV/GST/3110/2022/Gr-C 12468 Tower-A, Plot No. 70, to 12474 ; 16.10.2023 issued by the 401 Res Cowork-04, Additional Director, DGGI, Delhi Zonal Godrej Eternia, Industrial Unit, New Delhi Area, Phase-1, Chandigarh-160002

33 Dream Makers Technologies Private DGGI/INV/GST/3110/2022/Gr-C 12475 Limited ; Cabin No. SF to 12481; 16.10.2023 issued by the 203, H-213, Sector 63, Additional Director, DGGI, Delhi Zonal Noida, Gautam Buddha Unit, New Delhi Nagar, Uttar Pradesh- 201301 34 Ironfly ; First Floor, Plot No-WZ-39-B, KH No- DGGI/INV/GST/3110/2022/Gr-C/12523 177, Village Palam, Near to 12529; 20.10.2023 issued by the Sector 25, Dwarka, New Deputy Director, DGGI, Delhi Zonal Delhi, South West Delhi, Unit, New Delhi Delhi-110077 and others 35 Comdotpro Technology Private Limited ; Fourth DGGI/INV/GST/3110/2022/Gr-C/12743 Floor, 15, Pratap Nagar, to 12750; 27.10.2023 issued by the Mayur Vihar Phase 1, Additional Director, DGGI, Delhi Zonal New Delhi, South East Unit, New Delhi Delhi, Delhi-110091 and others 36 Aacelerate Fintech Private Limited ; S/F, DGGI/INV/GST/3110/2022/Gr-C/12730 Plot No.-B-244, Sector-7, to 12742; 27.10.2023 issued by the Palam Extension, Additional Director, DGGI, Delhi Zonal Dwarka, New Delhi- Unit, New Delhi 110045 and others

Boris Fintech Private DGGI/INV/GST/3110/2022/Gr-C/12730 Limited ; Plot No.-B-244, to 12742; 27.10.2023 issued by the Sector-7, Palam Additional Director, DGGI, Delhi Zonal Extension, Dwarka, New Unit, New Delhi Delhi-110045 and others

Januja Enterprise Private DGGI/INV/GST/3110/2022/Gr-C/12730 Limited ; F-643-A, Palam to 12742; 27.10.2023 issued by the Extension, Sector-7, Additional Director, DGGI, Delhi Zonal Dwarka, New Delhi- Unit, New Delhi 110077 and others

37 Fun Game Tech Private Limited ; No. 58, GM Arcade, 4th Floor, 5th DGGI/INV/GST/3110/2022/Gr-C/12773 Block Industrial Layout, to 12779 ; 27.10.2023 issued by the JNC Road, Koramangala, Additional Director, DGGI, Delhi Zonal Bengaluru Urban, Unit, New Delhi Karnataka-560095 and others 38 Pojun Network Technology Private DGGI/INV/GST/3110/2022/Gr-C/12751 Limited; C/o Shambhu to 12764 ; 27.10.2023 issued by the Sharan Singh, Vill. Additional Director, DGGI, Delhi Zonal Hanspura, Block-Haspura, Unit, New Delhi Hanspura, Aurangabad, Bihar-824120

Saminfo Scientech Private DGGI/INV/GST/3110/2022/Gr-C/12751 Limited ; Sonahathu, 96, to 12764 ; 27.10.2023 issued by the Vill Bangali, Haspura, Additional Director, DGGI, Delhi Zonal Aurangabad, Bihar- Unit, New Delhi 824115

Warix Infotech Private DGGI/INV/GST/3110/2022/Gr-C/12751 Limited ; Bangali Bigha, to 12764 ; 27.10.2023 issued by the 56, Haspura, Sonhathu Additional Director, DGGI, Delhi Zonal Mandir, Aurangabad, Unit, New Delhi Bihar-824115

39 Shuijing Technology Private Limited ; DGGI/INV/GST/3110/2022/Gr-C/12516 Gurukripa School Ke to 12522 ; 20.10.2023 issued by the Sr. Pass, No 01, Allahabad Intelligence Officer, DGGI, Delhi Zonal Road, Chitrakoot Dham, Unit, New Delhi Chitrakoot, Uttar Pradesh- 210205 and others 40 Trendsbeat Technology Private Limited ; 0, Tara DGGI/INV/GST/3110/2022/Gr-C/12509 Colony, Maheshwari to 12515 ; 20.10.2023 issued by the Sr. Petrol Pump Ke Pichhe, Intelligence Officer, DGGI, Delhi Zonal Chomu, Jaipur, Unit, New Delhi Rajasthan-303702 and others