[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (II)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 31/2024–Central Tax
New Delhi, the 13
th
December, 2024.
S.O…(E).— 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
S.
No.
Name of Noticee and Address
Show Cause Notice
Number, Date and
Issuing Authority
Name of the Adjuticating
Authority
(1) (2) (3) (4)
1 M/s Sushil Kumar Munish Kumar & Co.
(Prop. Gopal), GSTIN-
24AQXPG1593M1Z6, A/501, Sun Square,
Nr. Old Highcort Income Tax, Navrangpura,
Ahmedabad, Gujarat, 380009; and others
15/2024-DGGI Hqrs. Dated
04.08.2024 by Joint
Director, DGGI, Hqrs
Additional Commissioner or
Joint Commissioner, CGST and
Central Excise, Chandigarh
Commissionerate [holding the
charge of adjudication of DGGI
cases].
2
M/s Aggarwal Enterprises (Prop. Monika
Garg), GSTIN - 06AEOPG1782K1Z7, SH
No. SCF 9b, Anaj Mandi, Sirsa, Sirsa,
Haryana, 125055; and others
16/2024-DGGI Hqrs. Dated
04.08.2024 by Joint
Director, DGGI, Hqrs
3 M/s Ahuja Cotspin Pvt. Ltd., GSTIN -
03AAJCA0093R1ZF, Ground Floor, Shop
No. 3, B-Vi-I, 1/A, Block-6, Ghati Balmiki,
State Bank Of India, Madhopuri, Ludhiana-
141008, Punjab; and others
17/2024-DGGI Hqrs. Dated
04.08.2024 by Joint
Director, DGGI, Hqrs
4 M/s BST Textile Mills Pvt. Ltd, GSTIN -
05AACCB7130P1ZL, Plot No. 9, Sector
No. 9, Iie Pantnagar, Sidcul, Rudrapur,
Udham Singh Nagar, Uttarakhand, 263153;
and others
18/2024-DGGI Hqrs. Dated
04.08.2024 by Joint
Director, DGGI, Hqrs
5
M/S Rana Polycot Ltd., GSTIN -
03AAACR7623M1ZB, Ambala-Chandigarh
Road, Village Alamgir, Sas Nagar, Punjab,
140507; and others
19/2024-DGGI Hqrs. Dated
04.08.2024 by Joint
Director, DGGI, Hqrs
6
M/s. Garg Acrylics Limited, GSTIN -
03AAACG3332N1ZU, 1230/1, Kanganwal
Road, V.P.O. Jugiana, Ludhiana, Punjab,
141120; and others
20/2024-DGGI Hqrs. Dated
04.08.2024 by Joint
Director, DGGI, Hqrs
7
M/s. S. T. Cottex Exports Pvt. Ltd., GSTIN -
03AAECS5993F1Z8, B-Xxx891, Sherpur
Road, Behind Petrol Pump, Ludhiana,
Punjab, 141009; and others
21/2024-DGGI Hqrs. Dated
04.08.2024 by Joint
Director, DGGI, Hqrs
8
DURGA COTTON FACTORY, GSTIN -
03AMWPG6219P1ZG, Near Roshan
Cotspin, Mandi Killianwali, Sri Muktsar
Sahib, Punjab-151211; and others
15/2024-25 dated
09.07.2024 by Additional
Director DGGI Ludhiana
Zonal Unit
9 GOPIMAL KAUR SAIN INDUSTRIES (P)
LTD, GSTIN - 03AAFCG1369Q1ZA, Plot
No 15-15A, Mahavir Jain Colony, Sunder
Nagar, Ludhiana, Punjab, 141001; and
others
17/2024-25 dated
15.07.2024 by Deputy
Director DGGI Ludhiana
Zonal Unit
10 Nahar Spinning Mills Limited, GSTIN -
03AAACN5710D1Z6, 371 to 373, 375 to
378, 381, 425, 427, RK Road, Industrial
Area A, Ludhiana, Punjab, 141003. ; and
others
19/2024-25 dated
19.07.2024 by Additional
Director DGGI Ludhiana
Zonal Unit
11
Nahar Industrial Enterprises Limited, GSTIN
- 03AACCN3563A2Z2, B3-8, A-4, Focal
Point, Phase-IV, Ludhiana, Punjab, 141010;
and others
23/2024-25 (GST) dated
23.07.2024 by Additional
Director DGGI Ludhiana
Zonal Unit
12
M/s Sharmanji Yarns Pvt Ltd, GSTIN -
03AAHCS6629R1ZP, Village Lakhowal,
Lakhowal Road, Kohara, Ludhiana, Punjab,
141112; and others
117-155/2024-GST, dated
09-07-2024 by Additional
Director
DGGI Chandigarh Zonal
Unit
[F. No- CBIC-20010/27/2024-GST]
(Raushan Kumar),
Under Secretary.
