Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 250/07/2025-GST dated June 24, 2025, providing much-needed clarity on the review, revision, and appeal procedures applicable to Orders-in-Original (O-I-Os) passed by Common Adjudicating Authorities (CAA). These authorities, usually officers of the rank of Additional or Joint Commissioner, are tasked with adjudicating show cause notices (SCNs) issued by the Directorate General of GST Intelligence (DGGI). This clarific
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FAQ :
The circular provides clarity on the review, revision, and appeal procedures for Orders-in-Original passed by Common Adjudicating Authorities (CAAs) who adjudicate show cause notices issued by the DGGI.
The Principal Commissioner or Commissioner of Central Tax, under whom the Common Adjudicating Authority (Additional/Joint Commissioner) is posted, is designated as the reviewing authority.
Similar to the reviewing authority, the Principal Commissioner or Commissioner of Central Tax, under whom the Common Adjudicating Authority (Additional/Joint Commissioner) is posted, acts as the revisional authority.
Appeals against orders passed by a CAA lie before the Commissioner (Appeals) corresponding to the territorial jurisdiction of the Principal Commissioner or Commissioner under whom the CAA is posted.
The Principal Commissioner or Commissioner of Central Tax under whom the CAA is posted is responsible for representing the department in appeal proceedings and may appoint a subordinate officer for filing departmental appeals.
Yes, the reviewing or revisional authority may seek comments on the Order-in-Original from the concerned DGGI formation before making a decision.
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