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of <h1>United Spirits Ltd. Show Cause Notice to be Adjudicated by Kolkata Central Tax Authority under Notification No. 40/2023-Central Tax.</h1> The Central Board of Indirect Taxes and Customs has appointed a common adjudicating authority for a show cause notice issued to M/s United Spirits Ltd. under Notification No. 40/2023-Central Tax dated 17th August 2023. The notice, originally issued by the Joint or Additional Commissioner of CGST and Central Excise, Mumbai Central Commissionerate, will now be adjudicated by the Joint or Additional Commissioner of Central Tax, Kolkata North Central Excise and GST Commissionerate, as per the powers granted under the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017.
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