GST
The CBIC, vide Circular No. 250/07/2025-GST dated 24th June 2025, has clarified the procedure for review, revision, and appeal in respect of Orders-in-Original (O-I-Os) passed by Common Adjudicating Authorities (CAA), i.e., Joint/Additional Commissioners appointed for adjudicating SCNs issued by DGGI.
It has been clarified that the Principal Commissioner or Commissioner of Central Tax under whom the CAA is posted shall act as the Reviewing Authority under Section 107 and the Revisional Authority under Section 108 of the CGST Act, 2017.
Further, any appeal against the O-I-O passed by such CAAs shall lie before the Commissioner (Appeals) having territorial jurisdiction over the Principal/Commissioner of Central Tax under whom the CAA is posted, as per Table III of Notification No. 02/2017-Central Tax.
The Principal Commissioner/Commissioner shall also be responsible for representing the department in appellate proceedings and may designate a subordinate officer for filing appeals. Before proceeding with review or revision, the authority may seek comments from the concerned DGGI formation.
[Circular No. 250/07/2025-GST dated 24.06.2025]
