Adjudicating authority appointment under GST law assigns adjudication powers to a designated commissioner for a specified taxpayer. The Board, invoking section 5 of the CGST Act and section 3 of the IGST Act, appoints officers listed in the notification table to exercise the powers and duties of officers originally named for adjudicating specified notices. For notice No. 39/PK/Inkuat/2021-22 dated 25.03.2022 against M/s Inkuat Infrasol Pvt. Ltd., the Joint or Additional Commissioner, CGST and Central Excise Thane Commissionerate (holding charge of adjudication of DGGI cases) is designated to perform adjudication duties in place of the officer at Bhiwandi Commissionerate.