GST
The Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, has issued Circular No. 256/02/2026-GST dated 25th July, 2026, clarifying the procedure for filing departmental appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) against orders passed by the appellate authority in cases where the original adjudication was undertaken by a Common Adjudicating Authority (CAA) in matters investigated by the Directorate General of GST Intelligence (DGGI). The Circular addresses the issues relating to the reviewing authority, the jurisdictional authority responsible for filing appeals, and the appropriate GSTAT Bench having territorial jurisdiction. It clarifies that the appellate authority shall upload the order-in-appeal on the common portal and forward copies to the Commissioner having jurisdiction over the CAA. Such Commissioner shall examine the order, obtain comments from DGGI wherever necessary, and forward recommendations to the jurisdictional Commissioners of the concerned taxable persons. The jurisdictional Principal Commissioner/Commissioner of each taxable person shall act as the reviewing authority under section 112(3) of the CGST Act, 2017, and may authorize a subordinate officer to file the departmental appeal where considered necessary. The Circular further provides that separate appeals are required to be filed for each taxable person before the GSTAT Bench having territorial jurisdiction over the respective taxable person, and after filing such appeal, the jurisdictional Commissioner shall intimate the Commissioner having jurisdiction over the Common Adjudicating Authority along with a copy of the appeal. Where no appeal is proposed, the reviewing authority shall communicate the same to the Commissioner having jurisdiction over the CAA. These instructions have been issued to ensure uniformity in the review and appellate process for DGGI cases adjudicated by Common Adjudicating Authorities.
(Circular No. 256/02/2026-GST dated 25th July, 2026)
