CBIC Clarifies Review, Revision, and Appeal Procedures for Orders Passed by Common Adjudicating Authorities in DGGI Cases [Read Circular]

The circular addresses the procedural ambiguity that existed following the designation of Joint/Additional Commissioners as CAAs for show cause notices issued by the DGGI. Earlier circulars and notifications outlined how these officers should handle adjudication but they lacked clarity on which authorities would review, revise, or hear appeals against the Orders-in-Original (O-I-Os) they passed.

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After consultation with the Ministry of Law and Justice, CBIC has now confirmed that:

• Review of orders under Section 107 of the CGST Act, 2017 shall be undertaken by the Principal Commissioner or Commissioner under whom the CAA is posted.
• Revision under Section 108 shall also be carried out by the same authority.
• Appeals against these orders will lie before the Commissioner (Appeals) having territorial jurisdiction over the Commissionerate of the said CAA, as defined in Notification No. 02/2017-Central Tax.
• The department’s representation in such appeals will be handled by the respective Principal Commissioner/Commissioner, who may designate an officer for filing and defending departmental appeals.
• The reviewing or revisional authority may also seek comments from the concerned DGGI formation before deciding on the O-I-O.

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The CBIC has directed all field formations to issue suitable trade notices to disseminate this clarification and has invited feedback on any challenges faced during its implementation.

This move is aimed at ensuring procedural uniformity and eliminating confusion in handling legal recourse against adjudication orders issued by CAAs in DGGI cases.

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