Circular No. 250/07/2025-GST

Date Issued: 24 June 2025
State: Central
Source: CBIC
Views: 12

Summary

This circular clarifies the reviewing authority, revisional authority, and appellate authority for orders-in-original passed by Common Adjudicating Authorities on show cause notices issued by the Directorate General of GST Intelligence. It states which Central Tax authority under whom the CAA is posted will handle review and revision, and identifies the Commissioner (Appeals) having territorial jurisdiction for appeals. It also specifies who will represent the department in such appeal proceedings.