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[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 27th 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/1158 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