[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. 28/2024–Central Tax

New Delhi, the 27
th
November, 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, namely:—


TABLE
S.
No.
Name of Noticee and
Address
Show Cause Notice Number, Date and
Issuing Authority
Name of the
Adjudicating
Authority
(1) (2) (3) (4)
1 Memo Technology
Private Limited ; 3D-282,
Awas Vikas, Hanspuram,
Naubasta, Kanpur (U.P.) -
208021 and others
DGGI/INV/GST/3110/2022/Gr-C/11181
to 11199 ; 02.09.2023 issued by
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi

Joint Commissioner
or Additional
Commissioner,
Central Goods and
Services Tax and
Central Excise
Thane
Commissionerate
[holding the charge
of Adjudication of
DGGI cases].



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

Grape Info Technology
Private Limited ; 3D-282,
Awas Vikas, Hanspuram,
Naubasta, Kanpur (U.P.) -
208021 and others
DGGI/INV/GST/3110/2022/Gr-C/11181
to 11199 ; 02.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
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
Private Ltd.
(27AAJCB4139P1Z5)
Shubh Grih, Sector-E,
CA-1, Flat No. 007,
Behind Shetron Factory,
Mumbai Nashik Highway,
Village Khativali West,
Kalyan, Thane,
Maharashtra-421601 and
others
DGGI/INV/GST/3110/2022/Gr-C/11279
to 11286 ; 05.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
3 Bytechat Business
Solutions Pvt. Ltd. ;
Basement, Ground, BH
333, C/o Satya Pal Singh,
Sector-12, Pratap Vihar,
Ghaziabad, Uttar Pradesh
201009 and others
DGGI/INV/GST/3110/2022/Gr-C/11287
to 11292 ; 05.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
4 Par Online Services
Private Limited ; 501,
Raaj Chambers, Old
Nagardas Road, Near
Andheri Station Subway
East, Andheri East,
Mumbai Suburban,
Maharashtra-400069 and
others
DGGI/INV/GST/3110/2022/Gr-C/11293
to 11302 ; 05.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
Havefun Solutions Private
Limited ; 501, Raaj
Chambers, Old Nagardas
Road, Near Andheri
Station Subway East,
Andheri East, Mumbai
Suburban, Maharashtra-
400069 and others
DGGI/INV/GST/3110/2022/Gr-C/11293
to 11302 ; 05.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
5 Surflour E-Commerce
Private Limited ; Tajpur,
Near Guru Ravidass
Mandir, Post Office
Khoja, Tehsil
Nawanshehar, Indian Oil
Petrol Pump, Tajpur,
Shaheed Bhagat Singh
Nagar, Punjab-144518
and others
DGGI/INV/GST/3110/2022/Gr-C/11303
to 11310 ; 05.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi

6 Technopress Private
Limited ; Jawahar Marg,
1, Adinath Dadawadi,
Station Road, Baghana,
Neemuch, Madhya
Pradesh-458441 and
others
DGGI/INV/GST/3110/2022/Gr-C/11311
to 11327; 05.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
Yescom Gaming Solution
Private Limited ; 102/16,
Luniyapura, Mhow,
Indore, Madhya Pradesh-
453441 and others
DGGI/INV/GST/3110/2022/Gr-C/11311
to 11327; 05.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
Yescom Technology
Private Limited ; 82,
Adarsh Navin Nagar, 82,
Shajapur, Madhya
Pradesh-465001 and
others
DGGI/INV/GST/3110/2022/Gr-C/11311
to 11327; 05.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
7 Libradeck Private Limited
; 2nd Floor, Plot No. 42,
Thirugana Sambandhar
Street, Madipakkam,
Chennai, Chengalpattu,
Tamil Nadu-600091 and
others
DGGI/INV/GST/3110/2022/Gr-C/11338
to 11344 ; 06.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
8 Magical Paradise Tech
Private Limited ; No 58,
GM Arcade, 4th Floor,
5th Block, JNC Road,
Bangalore, Bengaluru
Urban, Karnataka-560095
and others
DGGI/INV/GST/3110/2022/Gr-C/11345
to 11351 ; 06.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
9
Virtual Silver Technology
Private Limited ; Second
Floor, Flat Number 202,
66, Khasra Number 54/10,
Jonapur, South Delhi,
Delhi-110047 and others
DGGI/INV/GST/3110/2022/Gr-C/11352
to 11358 ; 06.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
10
Brizley Enterprises
Private Limited ; Ground
Floor, RZ-18-19, South
Extn. Part-1, One Shop
Uttam Nagar, New Delhi-
110059 and others
DGGI/INV/GST/3110/2022/Gr-C/11359
to 11365 ; 06.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
11 Lefin Infotech Pvt. Ltd. ;
C/o Bholanath Dey,
Rameswarpalli,
Bethuadahari,
Jagadanandapur, Nadia,
West Bengal -741126 and
others
DGGI/INV/GST/3110/2022/Gr-C/11366
to 11372 ; 06.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi

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

19 Esmaster E-Commerce
Private Limited ; C/o
Durgesh Nandani, Khasra
No. 35, Mayavihar,
Jamalpur Kalan,
Haridwar, Uttarakhand-
249404 and others
DGGI/INV/GST/3110/2022/Gr-C/11566
to 11572 ; 15.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
20
Frukzella Enterprises
Private Limited ; B-15/9,
Mahavir Chowk, Tilak
Nagar, West Delhi, Delhi-
110018 and others
DGGI/INV/GST/3110/2022/Gr-C/11573
to 11581 ; 15.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
Filfilly Tradex Private
Limited ; B-15/9,
Mahavir Chowk, Tilak
Nagar, West Delhi, Delhi-
110018 and others
DGGI/INV/GST/3110/2022/Gr-C/11573
to 11581 ; 15.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
Onery Tradex Private
Limited ; B-15/9,
Mahavir Chowk, Tilak
Nagar, West Delhi, Delhi-
110018 and others
DGGI/INV/GST/3110/2022/Gr-C/11573
to 11581 ; 15.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
21
Didatech Private Limited ;
First Floor, H-294, Plot
2A, Kehar Singh Estate,
Saidulajab, Lane-2, Saket,
South Delhi, Delhi-
110030 and others
DGGI/INV/GST/3110/2022/Gr-C/11582
to 11591 ; 16.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
Spherisol Technology
Private Limited ; First
Floor, H-294, Plot 2A,
Kehar Singh Estate,
Saidulajab, Lane-2, Saket,
South Delhi, Delhi-
110030 and others
DGGI/INV/GST/3110/2022/Gr-C/11582
to 11591; 16.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
22
Lairee Trademart Pvt.
Ltd. ; B-19, A-2/42,
Basement Gupta Palace,
Rajouri Garden, Delhi-
110027 and others
DGGI/INV/GST/3110/2022/Gr-C/11592
to 11606 ; 16.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
Rilino Trademart Private
Limited ; Ground Floor,
Plot No. 110, Pocket-K,
Sector-2, Bawana DSIDC
City, Delhi-110039 and
others
DGGI/INV/GST/3110/2022/Gr-C/11592
to 11606 ; 16.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi

Urrite Tradex Private
Limited ; Ground Floor,
WZ-63, Shop No. 1,
Tagore Garden, Village
Tatarpur, New Delhi-
110027 and others
DGGI/INV/GST/3110/2022/Gr-C/11592
to 11606 ; 16.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
Sohmee Tradex Private
Limited ; Ground Floor,
WZ-63, Shop No. 1,
Tagore Garden, Village
Tatarpur, New Delhi-
110027 and others
DGGI/INV/GST/3110/2022/Gr-C/11592
to 11606 ; 16.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
23
Moppomobi Technologies
Private Limited ; NA, D-
2, Gautam Buddha Nagar,
Uttar Pradesh, 201301
and others
DGGI/INV/GST/3110/2022/Gr-C/11607
to 11612 ; 16.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
24 Infonix Data Private
Limited ; 1st Floor, No.
87, 4th Cross Street,
Thirumalai Nagar, 1st
Main Road Corner,
Perungudi, Chennai,
Kancheepuram, Tamil
Nadu-600096 and others
DGGI/INV/GST/3110/2022/Gr-C/11782
to 11788 ; 26.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
25 Talenberry E-Commerce
Pvt. Ltd. ; Ground Floor,
BH 333, Bhawrao Devras
Colony, Sector-12, Pratap
Vihar, Ghaziabad, Uttar
Pradesh-201009 and
others
DGGI/INV/GST/3110/2022/Gr-C/11789
to 11795 ; 26.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
26
Normetrics Business
Solution Pvt. Ltd. ;
Second floor, 66, Khasra
No. 54/10, Jonapur, New
Delhi, South Delhi, Delhi-
110047 and others
DGGI/INV/GST/3110/2022/Gr-C/11796
to 11804 ; 26.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
Pioero Business Solution
Private Limited ; Second
floor, 66, Khasra No.
54/10, Jonapur, New
Delhi, South Delhi, Delhi-
110047 and others
DGGI/INV/GST/3110/2022/Gr-C/11796
to 11804 ; 26.09.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
27 LPD Ecommerce Private
Limited ; 786, Desk No
11/1F, 1st Floor, Nomads
Properties Private
Limited, 9th A Main
Road, 1st Stage,
Indiranagar, Bengaluru
Urban, Karnataka-560038
and others
DGGI/INV/GST/3110/2022/Gr-C/11874
to 11880 ; 27.09.2023 issued by the
Additional Director DGGI, Delhi Zonal
Unit, New Delhi

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

33 Dream Makers
Technologies Private
Limited ; Cabin No. SF
203, H-213, Sector 63,
Noida, Gautam Buddha
Nagar, Uttar Pradesh-
201301
DGGI/INV/GST/3110/2022/Gr-C 12475
to 12481; 16.10.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
34
Ironfly ; First Floor, Plot
No-WZ-39-B, KH No-
177, Village Palam, Near
Sector 25, Dwarka, New
Delhi, South West Delhi,
Delhi-110077 and others
DGGI/INV/GST/3110/2022/Gr-C/12523
to 12529; 20.10.2023 issued by the
Deputy Director, DGGI, Delhi Zonal
Unit, New Delhi
35 Comdotpro Technology
Private Limited ; Fourth
Floor, 15, Pratap Nagar,
Mayur Vihar Phase 1,
New Delhi, South East
Delhi, Delhi-110091 and
others
DGGI/INV/GST/3110/2022/Gr-C/12743
to 12750; 27.10.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
36
Aacelerate Fintech
Private Limited ; S/F,
Plot No.-B-244, Sector-7,
Palam Extension,
Dwarka, New Delhi-
110045 and others
DGGI/INV/GST/3110/2022/Gr-C/12730
to 12742; 27.10.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
Boris Fintech Private
Limited ; Plot No.-B-244,
Sector-7, Palam
Extension, Dwarka, New
Delhi-110045 and others
DGGI/INV/GST/3110/2022/Gr-C/12730
to 12742; 27.10.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
Januja Enterprise Private
Limited ; F-643-A, Palam
Extension, Sector-7,
Dwarka, New Delhi-
110077 and others
DGGI/INV/GST/3110/2022/Gr-C/12730
to 12742; 27.10.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
37 Fun Game Tech Private
Limited ; No. 58, GM
Arcade, 4th Floor, 5th
Block Industrial Layout,
JNC Road, Koramangala,
Bengaluru Urban,
Karnataka-560095 and
others
DGGI/INV/GST/3110/2022/Gr-C/12773
to 12779 ; 27.10.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
38 Pojun Network
Technology Private
Limited; C/o Shambhu
Sharan Singh, Vill.
Hanspura, Block-Haspura,
Hanspura, Aurangabad,
Bihar-824120
DGGI/INV/GST/3110/2022/Gr-C/12751
to 12764 ; 27.10.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi

Saminfo Scientech Private
Limited ; Sonahathu, 96,
Vill Bangali, Haspura,
Aurangabad, Bihar-
824115
DGGI/INV/GST/3110/2022/Gr-C/12751
to 12764 ; 27.10.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
Warix Infotech Private
Limited ; Bangali Bigha,
56, Haspura, Sonhathu
Mandir, Aurangabad,
Bihar-824115
DGGI/INV/GST/3110/2022/Gr-C/12751
to 12764 ; 27.10.2023 issued by the
Additional Director, DGGI, Delhi Zonal
Unit, New Delhi
39 Shuijing Technology
Private Limited ;
Gurukripa School Ke
Pass, No 01, Allahabad
Road, Chitrakoot Dham,
Chitrakoot, Uttar Pradesh-
210205 and others
DGGI/INV/GST/3110/2022/Gr-C/12516
to 12522 ; 20.10.2023 issued by the Sr.
Intelligence Officer, DGGI, Delhi Zonal
Unit, New Delhi
40 Trendsbeat Technology
Private Limited ; 0, Tara
Colony, Maheshwari
Petrol Pump Ke Pichhe,
Chomu, Jaipur,
Rajasthan-303702 and
others
DGGI/INV/GST/3110/2022/Gr-C/12509
to 12515 ; 20.10.2023 issued by the Sr.
Intelligence Officer, DGGI, Delhi Zonal
Unit, New Delhi


[F. No. CBIC-20010/22/2024-GST]



(Raushan Kumar)
Under Secretary
notification no 28 2024 central tax dated 27 nov 2024 | iKargos