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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/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
