🧾 𝗪𝗵𝗼 𝗥𝗲𝘃𝗶𝗲𝘄𝘀 𝘁𝗵𝗲 𝗢𝗿𝗱𝗲𝗿𝘀 𝗣𝗮𝘀𝘀𝗲𝗱 𝗯𝘆 𝗖𝗔𝗔 𝗶𝗻 𝗗𝗚𝗚𝗜 𝗖𝗮𝘀𝗲𝘀? 🆕 CBIC clarifies via Circular No. 250/07/2025-GST (𝗱𝗮𝘁𝗲𝗱 24-June-2025) In multi-state GST cases investigated by DGGI, the adjudication is often carried out by a Common Adjudicating Authority (CAA) — usually a Joint or Additional Commissioner posted in a designated Commissionerate. 📲 For more such critical GST updates explained in simple terms, join our whatsapp group : chat.whatsapp.com/CqR3MfRN5bJ27i5hcc1SHa

But who handles 𝗥𝗲𝘃𝗶𝗲𝘄, 𝗥𝗲𝘃𝗶𝘀𝗶𝗼𝗻 & 𝗔𝗽𝗽𝗲𝗮𝗹 against such Orders-in-Original (OIOs)? 📌 Here’s the clarity brought in by the Circular: 🔹 𝗥𝗲𝘃𝗶𝗲𝘄𝗶𝗻𝗴 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆 (𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟬𝟳): The Principal Commissioner or Commissioner under whom the CAA is posted will review such orders. 🔹 𝗥𝗲𝘃𝗶𝘀𝗶𝗼𝗻𝗮𝗹 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆 (𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟬𝟴): The same Principal Commissioner or Commissioner will act as revisional authority for such OIOs.

🔹 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝘁𝗲 𝗝𝘂𝗿𝗶𝘀𝗱𝗶𝗰𝘁𝗶𝗼𝗻: Appeal will lie with the Commissioner (Appeals) having jurisdiction over the area where the CAA is posted — as per Notification 02/2017-CT. 🔹 𝗗𝗲𝗽𝗮𝗿𝘁𝗺𝗲𝗻𝘁𝗮𝗹 𝗔𝗽𝗽𝗲𝗮𝗹: The Commissioner supervising the CAA shall represent the Department and nominate a subordinate officer to file departmental appeals.

🔹 𝗗𝗚𝗚𝗜 𝗥𝗼𝗹𝗲: Reviewing/Revisional Authorities may seek comments from the concerned DGGI formation before taking action on such orders. 🎯 𝗜𝗺𝗽𝗮𝗰𝘁: This circular resolves jurisdictional confusion, ensures uniformity in legal proceedings, and strengthens procedural consistency in DGGI-driven SCNs. #GSTLitigation #ReviewingAuthority #CAAinGST #DGGI