Review, Revision & Appeal Mechanism for Common Adjudicating Authority (CAA) Orders on DGGI Cases.

The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification regarding the procedure for review, revision, and appeal against Orders-in-Original (O-I-Os) passed by Common Adjudicating Authorities (CAAs) under GST.

Earlier, vide Notification No. 02/2017 dated 19th June 2017 (as amended) read with Circular No. 239/33/2024-GST dated 04th December 2024, certain Joint/Additional Commissioners were designated as CAAs to adjudicate show cause notices issued by the Directorate General of GST Intelligence (DGGI). While the circular provided guidelines for assignment and jurisdiction, it did not define procedures for handling review, revision, and appeals related to such orders.

The matter was referred to the Union Ministry of Law and Justice, and based on legal consultation, CBIC has now issued clarifications to ensure uniformity across Commissionerates.

Key Points

1. Background

• CAAs designated under Notification No. 02/2017 handle SCNs issued by DGGI.
• Earlier circular specified jurisdiction but omitted clarity on review, revision, and appeals.

2. Legal Consultation

• Section 107, CGST Act, 2017 → Provides mechanism for appeals and reviews.
• Reviewing Authority → Can review O-I-Os passed by CAAs posted under them.

3. Revision under Section 108, CGST Act, 2017

• Notification No. 05/2020-Central Tax dated 13th January 2020 designates jurisdictional Principal Commissioner/Commissioner as revisional authority for orders passed by Additional/Joint Commissioners.

4. Clarifications Issued for Uniformity
   a) Review (Section 107, CGST Act)

• The Principal Commissioner/Commissioner of Central Tax where the CAA is posted will act as the reviewing authority.
  
  b) Revisional Power (Section 108, CGST Act)

• The Principal Commissioner/Commissioner of Central Tax where the CAA is posted will be the revisional authority.
  
  c) Appeal Procedure (Section 107, CGST Act)

• Appeals against O-I-Os of CAAs will lie before the Commissioner (Appeals) corresponding to the territorial jurisdiction of the Commissionerate under which the CAA is posted (as per Table III of Notification No. 02/2017).
  
  d) Department’s Representation in Appeals

• The jurisdictional Principal Commissioner/Commissioner of Central Tax shall represent the department in appeals and may nominate a subordinate officer for filing departmental appeals.
  
  e) Comments from DGGI

• Reviewing or revisional authority may seek comments from the concerned DGGI formation before deciding on CAA orders.

5. Trade Notices

• Commissionerates are directed to issue trade notices to publicize the contents of this circular for wider awareness.

6. Implementation Issues

• Any difficulty in implementation should be promptly reported to the Board.

Conclusion

This clarification provides much-needed procedural uniformity for handling orders passed by CAAs, strengthening transparency, accountability, and consistency in GST adjudication. With clear roles for review, revision, and appeal, both the department and taxpayers can now navigate the legal process with greater clarity.

Notification Reference: GST
Circular No. 250/07/2025-GST
24 /08/2025