Procedure for review, revision and appeal against orders passed by Common Adjudicating Authorities (CAA) – CBIC clarifies

CBIC Clarification

Procedure for review, revision and appeal against orders passed by Common Adjudicating Authorities (CAA)

CBIC issued a circular on 24.06.2025 specifying Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI.

Joint/Additional Commissioners posted in specific Commissionerates have been designated as Common Adjudicating Authorities (CAA) for Show Cause Notices (SCNs) issued by Directorate General of GST Intelligence (DGGI), as per earlier notifications and circulars [Notification No. 02/2017 read with Circular No. 239/33/2024-GST]. While the appointment and jurisdiction of CAAs were clarified previously, the procedures for review, revision, and appeals against Orders-in -Original (O-I-Os) passed by such CAAs were not specified.

Key Clarifications Issued in this Circular

1. Who will review, revise, and hear appeals on orders passed by CAA?

The circular clarifies, to ensure uniformity and consistency, that:

a) Reviewing Authority (Section 107):

• The Principal Commissioner or Commissioner of Central Tax under whom the CAA (i.e., Additional/Joint Commissioner) is posted, shall act as the reviewing authority for Orders-in-Original (O-I-Os) passed by that CAA.

b) Revisional Authority (Section 108):

• The same Principal Commissioner or Commissioner of Central Tax (under whom the CAA is posted) will be the revisional authority for such O-I-Os.

c) Appellate Authority (Section 107):

• Appeals against CAA’s orders will lie before the Commissioner (Appeals) having jurisdiction over the area where the Principal Commissioner or Commissioner of Central Tax (under whom the CAA is posted) is located. This is as specified in Table III of Notification No. 02/2017.

d) Departmental Representation in Appeals:

• The Principal Commissioner or Commissioner of Central Tax (under whom the CAA is posted) will represent the department in appeals against CAA’s orders and may appoint subordinate officers for filing and handling such appeals.

e) Consultation with DGGI:

• The reviewing or revisional authority may seek comments or input from the concerned DGGI office before making a decision on the order passed by the CAA.

2. Legal Provisions Referred

• Section 107 of CGST Act, 2017: Deals with the appeal process and review of adjudication orders.

• Section 108, CGST Act, 2017: Deals with revision of orders by the revisional authority.

• Notification No. 02/2017 & 05/2020: Specify the designation and jurisdiction of CAAs and revisional authorities.

• Circular No. 239/33/2024-GST