Appointment of Adjudicating Authorities under GST Acts: officers designated to adjudicate specified notices to BSH. The Board, under section 5 of the CGST Act and section 3 of the IGST Act, appoints specified officers to exercise the powers and duties of named subordinate officers for adjudication of particular notices issued to a taxpayer; the notification's table pairs each notice (with issuance details and original issuing officer) to the appointed Joint or Additional Commissioner who will act as the adjudicating authority.