Clarification regarding filing of appeal by department before the Goods and Services Appellate Tribunal against order of appellate authority (where Orders-in-Original have been passed by a Com

Last updated: 30 July 2026

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This notification clarifies the process for the department to file appeals before the Goods and Services Appellate Tribunal. Specifically, it addresses appeals against orders from the appellate authority when the original orders were issued by a Common Adjudicating Authority (CAA) in cases investigated by the Directorate General of Goods and Services Tax Intelligence (DGGI). It refers to previous notifications and circulars that established the role of CAAs and provided guidelines for adjudication.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
***

Room No. 16039, Kartavya Bhawan-I,
New Delhi, Dated: 25th July, 2026

To,

The Principal Chief Commissioners/ Chief Commissioners (All)
The Principal Directors General/ Directors General (All)

Madam/Sir,

Subject: Clarification regarding filing of appeal by department before the Goods and Services Appellate Tribunal against order of appellate authority (where Orders-in-Original have been passed by a Common Adjudicating Authority in DGGI cases) –reg.

Kind attention is drawn to notification No. 02/2022-Central Tax dated 11th March, 2022 wherein para 3A and Table V were inserted in notification No. 02/2017-Central Tax dated 19th June, 2017 (and further amended by notification No. 27/2024-Central Tax, dated 25th November, 2024), to empower Additional/ Joint Commissioners of Central Tax of specified Central Tax Commissionerates (herein after referred to as “Common Adjudicating Authority” or “CAA”), with all India Jurisdiction for the purpose of adjudication of the show cause notices issued by the officers of the Directorate General of Goods and Services Tax Intelligence (herein after referred as “DGGI”).

2.Attention is further drawn to circular No. 169/01/2022-GST dated 12thMarch 2022 and circular No. 239/33/2024-GST dated 4th December 2024 wherein guidelines were issued with respect to assignment of show cause notices for adjudication and passing of order by a CAA, in respect of cases investigated by the officers of the DGG

Official copy of the circular has been attached

FAQ :

This notification provides clarification regarding the filing of appeals by the department before the Goods and Services Appellate Tribunal against orders of the appellate authority, particularly in cases where the original orders were passed by a Common Adjudicating Authority in DGGI investigations.

CAAs are Additional/Joint Commissioners of Central Tax with all-India jurisdiction, appointed to adjudicate show cause notices issued by officers of the Directorate General of Goods and Services Tax Intelligence (DGGI).

Notification No. 02/2022-Central Tax dated 11th March, 2022, which inserted specific paragraphs and tables into Notification No. 02/2017-Central Tax, is relevant to empowering CAAs.

Circular No. 169/01/2022-GST dated 12th March 2022 and Circular No. 239/33/2024-GST dated 4th December 2024 provide guidelines on the assignment of show cause notices for adjudication and the passing of orders by CAAs in DGGI investigated cases.

No, this notification specifically concerns appeals against orders of the appellate authority, where the initial orders-in-original were passed by a Common Adjudicating Authority (CAA) in DGGI cases.