Circular No. 250/07/2025-GST

Circular No. 250/07/2025-GST: Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI - reg.

Date Issued: 24 June 2025
State: Central
Source: CBIC
Views: 13

Summary

This circular clarifies the reviewing authority, revisional authority, and appellate authority for orders-in-original passed by Common Adjudicating Authority (CAA) in respect of show cause notices issued by DGGI. It states that the Principal Commissioner or Commissioner of Central Tax under whom the CAA is posted will be the reviewing and revisional authority, and it identifies the Commissioner (Appeals) for appeals based on the relevant territorial jurisdiction. It also provides that the department in appeal proceedings will be represented by the Principal Commissioner or Commissioner of Central Tax of the concerned Commissionerate.