Circular No 250/07/2025- Review Revision and Appeal Authorities for CAA orders

GST Circular No 250/07/2025 issued for Review Revision and Appeal Authorities for CAA orders on DGGI show cause notices.The circular clarifies the procedure related to review, revision, and appeals for Orders-in-Original (O-I-Os) passed by Common Adjudicating Authorities, who are designated under Notification No. 02/2017 dated 19-06-2017 (as amended) and Circular No. 239/33/2024-GST dated 04-12-2024. These CAAs, usually joint or additional commissioners, are designated to adjudicate show cause notices issued by the Directorate General of GST Intelligence (DGGI). However, the earlier circular did not specify the mechanism for review, revision, or appeal against such orders.

Upon examining the issue in consultation with the Union Ministry of Law and Justice, it has been clarified that the statutory framework under sections 107 and 108 of the CGST Act,2017, provides for the review, revision, and appellate procedures. Section 107 deals with appeals and reviews, while Section 108 addresses the power of revision. Notification No. 05/2020-Central Tax dated 13-01-2020 authorises jurisdictional principal commissioners or commissioners as revisional authorities for orders passed by additional or joint commissioners under them.

Accordingly it clarified that :

1. The Principal Commissioner or commissioner under whom the CAA is posted will act as reviewing authority for such OIOs under section 107.
2. The same officer (Principal Commissioner or Commissioner) will also be the revisional authority under section 108.
3. Appeals against the CAA’s orders will lie with the Commissioner (Appeal) having territorial Jurisdiction Corresponding to the Principal Commissioner or Commissioner under whom the CAA is posted, as specified in Notification No 02/2017.
4. The department will be represented in appeal proceedings by the Principal Commissioner or Commissioner under whom the CAA is posted. They may authorize any subordinate officer to file appeals on the department’s behalf.
5. While reviewing or revisioning these orders, the authority may consult the relevant DGGI formation for comments before making a decision.
6. Finally, all field formations are instructed to issue trade notices to publicise this clarification. Any implementation issue should be reported to the board for resolution.

https://taxinformation.cbic.gov.in/content-page/explore-circulars

GSTCircular-No-250-07-2025