Circular No. 250/07/2025-GST, Dated 24-06-2025
The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular to provide clarity on the competent authorities responsible for review, revision, and appeal of Orders-in-Original (O-I-Os) issued by Common Adjudicating Authorities (CAAs) in respect of show cause notices (SCNs) initiated by the Directorate General of GST Intelligence (DGGI).
1. Reviewing and Revisional Authority Under CGST Act
As per the circular, the Principal Commissioner or Commissioner of Central Tax, under whose jurisdiction the CAA (i.e., Additional Commissioner or Joint Commissioner) is posted, shall:
- Function as the Reviewing Authority under Section 107 of the CGST Act, 2017, and
- Serve as the Revisional Authority under Section 108 of the same Act.
This clarification ensures consistency and administrative accountability for adjudication proceedings initiated by DGGI but adjudicated by officers posted in different Commissionerates.
2. Jurisdiction for Appeals Against O-I-Os Passed by CAAs
The CBIC circular further specifies that appeals filed against such Orders-in-Original will lie before the Commissioner (Appeals) having jurisdiction over the Commissionerate where the CAA is posted.
This jurisdiction is to be determined in accordance with Table III of Notification No. 02/2017-Central Tax, dated 19-06-2017. It ensures that appeals are handled by the appellate authority within the same administrative zone as the adjudicating officer.
3. Departmental Representation in Appeals
For all such appeal proceedings, the same Commissionerate (i.e., where the CAA is posted and which has territorial jurisdiction over the matter) shall also be responsible for representing the department.
This alignment of adjudicating, appellate, and departmental representation authorities aims to streamline the process and avoid jurisdictional ambiguities in DGGI-originated cases adjudicated through CAAs.
