[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

Name of the
S. Name of Noticee and Show Cause Notice Number, Date and
Adjudicating
No. Address Issuing Authority
Authority

(1) (2) (3) (4)

1 Memo Technology
DGGI/INV/GST/3110/2022/Gr-C/11181
Private Limited ; 3D-282, Joint Commissioner
to 11199 ; 02.09.2023 issued by
Awas Vikas, Hanspuram, or Additional
Additional Director, DGGI, Delhi Zonal
Naubasta, Kanpur (U.P.) - Commissioner,
Unit, New Delhi
208021 and others Central Goods and
Services Tax and
Shellify Info Technology Central Excise
DGGI/INV/GST/3110/2022/Gr-C/11181
Private Limited ; 3D-282, Thane
to 11199 ; 02.09.2023 issued by the
Awas Vikas, Hanspuram, Commissionerate
Additional Director, DGGI, Delhi Zonal
Naubasta, Kanpur (U.P.) - [holding the charge
Unit, New Delhi
208021 and others of Adjudication of
DGGI cases].
Rocketfy Technology
DGGI/INV/GST/3110/2022/Gr-C/11181
Private Limited ; 3D-282,
to 11199; 02.09.2023 issued by the
Awas Vikas, Hanspuram,
Additional Director, DGGI, Delhi Zonal
Naubasta, Kanpur (U.P.) -
Unit, New Delhi
208021 and others
 Grape Info Technology
DGGI/INV/GST/3110/2022/Gr-C/11181
Private Limited ; 3D-282,
to 11199 ; 02.09.2023 issued by the
Awas Vikas, Hanspuram,
Additional Director, DGGI, Delhi Zonal
Naubasta, Kanpur (U.P.) -
Unit, New Delhi
208021 and others

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
DGGI/INV/GST/3110/2022/Gr-C/11279
Private Ltd.
to 11286 ; 05.09.2023 issued by the
(27AAJCB4139P1Z5)
Additional Director, DGGI, Delhi Zonal
Shubh Grih, Sector-E,
Unit, New Delhi
CA-1, Flat No. 007,
Behind Shetron Factory,
Mumbai Nashik Highway,
Village Khativali West,
Kalyan, Thane,
Maharashtra-421601 and
others
3 Bytechat Business
Solutions Pvt. Ltd. ;
DGGI/INV/GST/3110/2022/Gr-C/11287
Basement, Ground, BH
to 11292 ; 05.09.2023 issued by the
333, C/o Satya Pal Singh,
Additional Director, DGGI, Delhi Zonal
Sector-12, Pratap Vihar,
Unit, New Delhi
Ghaziabad, Uttar Pradesh
201009 and others
4 Par Online Services
Private Limited ; 501,
Raaj Chambers, Old
DGGI/INV/GST/3110/2022/Gr-C/11293
Nagardas Road, Near
to 11302 ; 05.09.2023 issued by the
Andheri Station Subway
Additional Director, DGGI, Delhi Zonal
East, Andheri East,
Unit, New Delhi
Mumbai Suburban,
Maharashtra-400069 and
others
Havefun Solutions Private
Limited ; 501, Raaj
Chambers, Old Nagardas DGGI/INV/GST/3110/2022/Gr-C/11293
Road, Near Andheri to 11302 ; 05.09.2023 issued by the
Station Subway East, Additional Director, DGGI, Delhi Zonal
Andheri East, Mumbai Unit, New Delhi
Suburban, Maharashtra-
400069 and others
5 Surflour E-Commerce
Private Limited ; Tajpur,
Near Guru Ravidass
Mandir, Post Office DGGI/INV/GST/3110/2022/Gr-C/11303
Khoja, Tehsil to 11310 ; 05.09.2023 issued by the
Nawanshehar, Indian Oil Additional Director, DGGI, Delhi Zonal
Petrol Pump, Tajpur, Unit, New Delhi
Shaheed Bhagat Singh
Nagar, Punjab-144518
and others
6 Technopress Private
Limited ; Jawahar Marg,
DGGI/INV/GST/3110/2022/Gr-C/11311
1, Adinath Dadawadi,
to 11327; 05.09.2023 issued by the
Station Road, Baghana,
Additional Director, DGGI, Delhi Zonal
Neemuch, Madhya
Unit, New Delhi
Pradesh-458441 and
others

Yescom Gaming Solution

DGGI/INV/GST/3110/2022/Gr-C/11311
Private Limited ; 102/16,
to 11327; 05.09.2023 issued by the
Luniyapura, Mhow,
Additional Director, DGGI, Delhi Zonal
Indore, Madhya Pradesh-
Unit, New Delhi
453441 and others

Yescom Technology
Private Limited ; 82, DGGI/INV/GST/3110/2022/Gr-C/11311
Adarsh Navin Nagar, 82, to 11327; 05.09.2023 issued by the
Shajapur, Madhya Additional Director, DGGI, Delhi Zonal
Pradesh-465001 and Unit, New Delhi
others
7 Libradeck Private Limited
; 2nd Floor, Plot No. 42,
DGGI/INV/GST/3110/2022/Gr-C/11338
Thirugana Sambandhar
to 11344 ; 06.09.2023 issued by the
Street, Madipakkam,
Additional Director, DGGI, Delhi Zonal
Chennai, Chengalpattu,
Unit, New Delhi
Tamil Nadu-600091 and
others
8 Magical Paradise Tech
Private Limited ; No 58,
DGGI/INV/GST/3110/2022/Gr-C/11345
GM Arcade, 4th Floor,
to 11351 ; 06.09.2023 issued by the
5th Block, JNC Road,
Additional Director, DGGI, Delhi Zonal
Bangalore, Bengaluru
Unit, New Delhi
Urban, Karnataka-560095
and others
9 Virtual Silver Technology
Private Limited ; Second DGGI/INV/GST/3110/2022/Gr-C/11352
Floor, Flat Number 202, to 11358 ; 06.09.2023 issued by the
66, Khasra Number 54/10, Additional Director, DGGI, Delhi Zonal
Jonapur, South Delhi, Unit, New Delhi
Delhi-110047 and others
10 Brizley Enterprises
Private Limited ; Ground DGGI/INV/GST/3110/2022/Gr-C/11359
Floor, RZ-18-19, South to 11365 ; 06.09.2023 issued by the
Extn. Part-1, One Shop Additional Director, DGGI, Delhi Zonal
Uttam Nagar, New Delhi- Unit, New Delhi
110059 and others
11 Lefin Infotech Pvt. Ltd. ;
C/o Bholanath Dey,
DGGI/INV/GST/3110/2022/Gr-C/11366
Rameswarpalli,
to 11372 ; 06.09.2023 issued by the
Bethuadahari,
Additional Director, DGGI, Delhi Zonal
Jagadanandapur, Nadia,
Unit, New Delhi
West Bengal -741126 and
others
12 Kulpoon Business
Solutions Private Limited DGGI/INV/GST/3110/2022/Gr-C/11373
; Ground Floor, B-8, to 11379 ; 06.09.2023 issued by the
Sector-92, Noida, Uttar Additional Director, DGGI, Delhi Zonal
Pradesh-201301 and Unit, New Delhi
others
13 MatamaalSolutio Private
Limited ; C/o Fayaz DGGI/INV/GST/3110/2022/Gr-C/ 11380
Ahmad Ganie, Mehjoor to 11386 ; 06.09.2023 issued by the
Nagar, Srinagar, Jammu Additional Director, DGGI, Delhi Zonal
& Kashmir-190015 and Unit, New Delhi
others
14 Baba Nanak Financial
Services Limited ; Office
DGGI/INV/GST/3110/2022/Gr-C/11396
No 201, 2nd Floor, Dada
to 11402 ; 11.09.2023 issued by the
Techchand Bhuvan,
Additional Director, DGGI, Delhi Zonal
Bakery Lane, Mumbai,
Unit, New Delhi
Thane, Maharashtra-
400603 and others
15 Agiledev Private Limited
; Office No. 113 and
DGGI/INV/GST/3110/2022/Gr-C/11403
113/B, Plot-43, NBC
to 11411 ; 11.09.2023 issued by the
Complex, Sector 11, CBD
Additional Director, DGGI, Delhi Zonal
Belapur, Navi Mumbai,
Unit, New Delhi
Thane, Maharashtra-
400614 and others
Bitware Private Limited ;
Office No. 113 and
DGGI/INV/GST/3110/2022/Gr-C/11403
113/B, Plot-43, NBC
to 11411 ; 11.09.2023 issued by the
Complex, Sector 11, CBD
Additional Director, DGGI, Delhi Zonal
Belapur, Navi Mumbai,
Unit, New Delhi
Thane, Maharashtra-
400614 and others
16 Klazex Technologies
Private Limited ; Second
DGGI/INV/GST/3110/2022/Gr-C/11545
Floor, 159/301/A, KP
to 11551; 15.09.2023 issued by the
Towers, Arcot Road,
Additional Director, DGGI, Delhi Zonal
Vadapalani, Chennai,
Unit, New Delhi
Tamil Nadu-600026 and
others
17 Leo Games Private
Limited ; Basement, Old
DGGI/INV/GST/3110/2022/Gr-C 11552
No. 150/8, New No. 2/9,
to 11558; 15.09.2023 issued by the
CISIONS Complex,
Additional Director, DGGI, Delhi Zonal
Montieth Road, Egmore,
Unit, New Delhi
Chennai, Tamil Nadu-
600008 and others
18 Aasanvish Technology
Private Limited ; Shop
DGGI/INV/GST/3110/2022/Gr-C/11559
No. 1, 15-88/2, Wadi-e-
to 11565 ; 15.09.2023 issued by the
Huda, Pahadi Shareef
Additional Director, DGGI, Delhi Zonal
Road, Hyderabad,
Unit, New Delhi
Rangareddy, Telangana-
500005 and others
19 Esmaster E-Commerce
Private Limited ; C/o
DGGI/INV/GST/3110/2022/Gr-C/11566
Durgesh Nandani, Khasra
to 11572 ; 15.09.2023 issued by the
No. 35, Mayavihar,
Additional Director, DGGI, Delhi Zonal
Jamalpur Kalan,
Unit, New Delhi
Haridwar, Uttarakhand-
249404 and others
20
Frukzella Enterprises
DGGI/INV/GST/3110/2022/Gr-C/11573
Private Limited ; B-15/9,
to 11581 ; 15.09.2023 issued by the
Mahavir Chowk, Tilak
Additional Director, DGGI, Delhi Zonal
Nagar, West Delhi, Delhi-
Unit, New Delhi
110018 and others

Filfilly Tradex Private

DGGI/INV/GST/3110/2022/Gr-C/11573
Limited ; B-15/9,
to 11581 ; 15.09.2023 issued by the
Mahavir Chowk, Tilak
Additional Director, DGGI, Delhi Zonal
Nagar, West Delhi, Delhi-
Unit, New Delhi
110018 and others

Onery Tradex Private

DGGI/INV/GST/3110/2022/Gr-C/11573
Limited ; B-15/9,
to 11581 ; 15.09.2023 issued by the
Mahavir Chowk, Tilak
Additional Director, DGGI, Delhi Zonal
Nagar, West Delhi, Delhi-
Unit, New Delhi
110018 and others

21 Didatech Private Limited ;

First Floor, H-294, Plot DGGI/INV/GST/3110/2022/Gr-C/11582
2A, Kehar Singh Estate, to 11591 ; 16.09.2023 issued by the
Saidulajab, Lane-2, Saket, Additional Director, DGGI, Delhi Zonal
South Delhi, Delhi- Unit, New Delhi
110030 and others
Spherisol Technology
Private Limited ; First
DGGI/INV/GST/3110/2022/Gr-C/11582
Floor, H-294, Plot 2A,
to 11591; 16.09.2023 issued by the
Kehar Singh Estate,
Additional Director, DGGI, Delhi Zonal
Saidulajab, Lane-2, Saket,
Unit, New Delhi
South Delhi, Delhi-
110030 and others
22
Lairee Trademart Pvt.
DGGI/INV/GST/3110/2022/Gr-C/11592
Ltd. ; B-19, A-2/42,
to 11606 ; 16.09.2023 issued by the
Basement Gupta Palace,
Additional Director, DGGI, Delhi Zonal
Rajouri Garden, Delhi-
Unit, New Delhi
110027 and others

Rilino Trademart Private

Limited ; Ground Floor, DGGI/INV/GST/3110/2022/Gr-C/11592
Plot No. 110, Pocket-K, to 11606 ; 16.09.2023 issued by the
Sector-2, Bawana DSIDC Additional Director, DGGI, Delhi Zonal
City, Delhi-110039 and Unit, New Delhi
others
 Urrite Tradex Private
Limited ; Ground Floor, DGGI/INV/GST/3110/2022/Gr-C/11592
WZ-63, Shop No. 1, to 11606 ; 16.09.2023 issued by the
Tagore Garden, Village Additional Director, DGGI, Delhi Zonal
Tatarpur, New Delhi- Unit, New Delhi
110027 and others
Sohmee Tradex Private
Limited ; Ground Floor, DGGI/INV/GST/3110/2022/Gr-C/11592
WZ-63, Shop No. 1, to 11606 ; 16.09.2023 issued by the
Tagore Garden, Village Additional Director, DGGI, Delhi Zonal
Tatarpur, New Delhi- Unit, New Delhi
110027 and others
23
Moppomobi Technologies
DGGI/INV/GST/3110/2022/Gr-C/11607
Private Limited ; NA, D-
to 11612 ; 16.09.2023 issued by the
2, Gautam Buddha Nagar,
Additional Director, DGGI, Delhi Zonal
Uttar Pradesh, 201301
Unit, New Delhi
and others

24 Infonix Data Private

Limited ; 1st Floor, No.
87, 4th Cross Street, DGGI/INV/GST/3110/2022/Gr-C/11782
Thirumalai Nagar, 1st to 11788 ; 26.09.2023 issued by the
Main Road Corner, Additional Director, DGGI, Delhi Zonal
Perungudi, Chennai, Unit, New Delhi
Kancheepuram, Tamil
Nadu-600096 and others
25 Talenberry E-Commerce
Pvt. Ltd. ; Ground Floor,
DGGI/INV/GST/3110/2022/Gr-C/11789
BH 333, Bhawrao Devras
to 11795 ; 26.09.2023 issued by the
Colony, Sector-12, Pratap
Additional Director, DGGI, Delhi Zonal
Vihar, Ghaziabad, Uttar
Unit, New Delhi
Pradesh-201009 and
others
26 Normetrics Business
Solution Pvt. Ltd. ; DGGI/INV/GST/3110/2022/Gr-C/11796
Second floor, 66, Khasra to 11804 ; 26.09.2023 issued by the
No. 54/10, Jonapur, New Additional Director, DGGI, Delhi Zonal
Delhi, South Delhi, Delhi- Unit, New Delhi
110047 and others
Pioero Business Solution
Private Limited ; Second DGGI/INV/GST/3110/2022/Gr-C/11796
floor, 66, Khasra No. to 11804 ; 26.09.2023 issued by the
54/10, Jonapur, New Additional Director, DGGI, Delhi Zonal
Delhi, South Delhi, Delhi- Unit, New Delhi
110047 and others
27 LPD Ecommerce Private
Limited ; 786, Desk No
11/1F, 1st Floor, Nomads
DGGI/INV/GST/3110/2022/Gr-C/11874
Properties Private
to 11880 ; 27.09.2023 issued by the
Limited, 9th A Main
Additional Director DGGI, Delhi Zonal
Road, 1st Stage,
Unit, New Delhi
Indiranagar, Bengaluru
Urban, Karnataka-560038
and others
28 Fox Digital Media Private
Limited ; 2nd Floor, 253- DGGI/INV/GST/3110/2022/Gr-C/11881
254, Tower B-2, Spaze IT to 11887 ; 27.09.2023 issued by the
Park, Sohna Road, Additional Director DGGI, Delhi Zonal
Gurugram, Haryana- Unit, New Delhi
122001 and others
29 Joymotion India Private
Limited ; First Floor
DGGI/INV/GST/3110/2022/Gr-C/12172
Back Side, KH-27/1,
to 12178 ; 09.10.2023 issued by the
Kapashera, Near
Additional Director DGGI, Delhi Zonal
AppuGhar, Delhi, South
Unit, New Delhi
West Delhi, Delhi-110037
and others
30 Wildinfo Technology
Private Limited ;
DGGI/INV/GST/3110/2022/Gr-C/12165
Rameswar Pally,
to 12171 ; 09.10.2023 issued by the
Bethuadahari,
Additional Director DGGI, Delhi Zonal
Jagadanandapur, Nadia,
Unit, New Delhi
West Bengal -741126 and
others
31 Greadax Business
Solution Private Limited DGGI/INV/GST/3110/2022/Gr-C 12112
; BH-258, Sector -12, to 12132 ; 05.10.2023 issued by the
Pratap Vihar, Ghaziabad, Additional Director DGGI, Delhi Zonal
Uttar Pradesh-201001 and Unit, New Delhi
others
Mixsoft Business Solution
Private Limited ; Room DGGI/INV/GST/3110/2022/Gr-C 12112
No 203, 2-A/3, Kundan to 12132 ; 05.10.2023 issued by the
Mansion, Asaf Ali Road, Additional Director DGGI, Delhi Zonal
Central Delhi-110002 and Unit, New Delhi
others
Obshine Business
Solution Private Limited ; DGGI/INV/GST/3110/2022/Gr-C 12112
Ground Floor, H. No. to 12132 ; 05.10.2023 issued by the
1/11393-B-1-C, Subhash Additional Director DGGI, Delhi Zonal
Park, Shahdara, Delhi- Unit, New Delhi
110032 and others
Spinfluence Business
Solutions Private Limited DGGI/INV/GST/3110/2022/Gr-C 12112
; 98, Ahir Mohalla, Pole to 12132 ; 05.10.2023 issued by the
No. 272, Nangloi, West Additional Director DGGI, Delhi Zonal
Delhi, Delhi-110041 and Unit, New Delhi
others
32 TFG Technologies Private
Limited ; Level-4,
DGGI/INV/GST/3110/2022/Gr-C 12468
Tower-A, Plot No. 70,
to 12474 ; 16.10.2023 issued by the
401 Res Cowork-04,
Additional Director, DGGI, Delhi Zonal
Godrej Eternia, Industrial
Unit, New Delhi
Area, Phase-1,
Chandigarh-160002
33 Dream Makers
Technologies Private
DGGI/INV/GST/3110/2022/Gr-C 12475
Limited ; Cabin No. SF
to 12481; 16.10.2023 issued by the
203, H-213, Sector 63,
Additional Director, DGGI, Delhi Zonal
Noida, Gautam Buddha
Unit, New Delhi
Nagar, Uttar Pradesh-
201301
34 Ironfly ; First Floor, Plot
No-WZ-39-B, KH No- DGGI/INV/GST/3110/2022/Gr-C/12523
177, Village Palam, Near to 12529; 20.10.2023 issued by the
Sector 25, Dwarka, New Deputy Director, DGGI, Delhi Zonal
Delhi, South West Delhi, Unit, New Delhi
Delhi-110077 and others
35 Comdotpro Technology
Private Limited ; Fourth
DGGI/INV/GST/3110/2022/Gr-C/12743
Floor, 15, Pratap Nagar,
to 12750; 27.10.2023 issued by the
Mayur Vihar Phase 1,
Additional Director, DGGI, Delhi Zonal
New Delhi, South East
Unit, New Delhi
Delhi, Delhi-110091 and
others
36 Aacelerate Fintech
Private Limited ; S/F, DGGI/INV/GST/3110/2022/Gr-C/12730
Plot No.-B-244, Sector-7, to 12742; 27.10.2023 issued by the
Palam Extension, Additional Director, DGGI, Delhi Zonal
Dwarka, New Delhi- Unit, New Delhi
110045 and others

Boris Fintech Private

DGGI/INV/GST/3110/2022/Gr-C/12730
Limited ; Plot No.-B-244,
to 12742; 27.10.2023 issued by the
Sector-7, Palam
Additional Director, DGGI, Delhi Zonal
Extension, Dwarka, New
Unit, New Delhi
Delhi-110045 and others

Januja Enterprise Private

DGGI/INV/GST/3110/2022/Gr-C/12730
Limited ; F-643-A, Palam
to 12742; 27.10.2023 issued by the
Extension, Sector-7,
Additional Director, DGGI, Delhi Zonal
Dwarka, New Delhi-
Unit, New Delhi
110077 and others

37 Fun Game Tech Private

Limited ; No. 58, GM
Arcade, 4th Floor, 5th DGGI/INV/GST/3110/2022/Gr-C/12773
Block Industrial Layout, to 12779 ; 27.10.2023 issued by the
JNC Road, Koramangala, Additional Director, DGGI, Delhi Zonal
Bengaluru Urban, Unit, New Delhi
Karnataka-560095 and
others
38 Pojun Network
Technology Private
DGGI/INV/GST/3110/2022/Gr-C/12751
Limited; C/o Shambhu
to 12764 ; 27.10.2023 issued by the
Sharan Singh, Vill.
Additional Director, DGGI, Delhi Zonal
Hanspura, Block-Haspura,
Unit, New Delhi
Hanspura, Aurangabad,
Bihar-824120
 Saminfo Scientech Private
DGGI/INV/GST/3110/2022/Gr-C/12751
Limited ; Sonahathu, 96,
to 12764 ; 27.10.2023 issued by the
Vill Bangali, Haspura,
Additional Director, DGGI, Delhi Zonal
Aurangabad, Bihar-
Unit, New Delhi
824115

Warix Infotech Private

DGGI/INV/GST/3110/2022/Gr-C/12751
Limited ; Bangali Bigha,
to 12764 ; 27.10.2023 issued by the
56, Haspura, Sonhathu
Additional Director, DGGI, Delhi Zonal
Mandir, Aurangabad,
Unit, New Delhi
Bihar-824115

39 Shuijing Technology
Private Limited ;
DGGI/INV/GST/3110/2022/Gr-C/12516
Gurukripa School Ke
to 12522 ; 20.10.2023 issued by the Sr.
Pass, No 01, Allahabad
Intelligence Officer, DGGI, Delhi Zonal
Road, Chitrakoot Dham,
Unit, New Delhi
Chitrakoot, Uttar Pradesh-
210205 and others
40 Trendsbeat Technology
Private Limited ; 0, Tara
DGGI/INV/GST/3110/2022/Gr-C/12509
Colony, Maheshwari
to 12515 ; 20.10.2023 issued by the Sr.
Petrol Pump Ke Pichhe,
Intelligence Officer, DGGI, Delhi Zonal
Chomu, Jaipur,
Unit, New Delhi
Rajasthan-303702 and
others

[F. No. CBIC-20010/22/2024-GST]

(Raushan Kumar)
Under Secretary