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 IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST 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-Origina

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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.

Notification No : 56/02/2026-GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1003335/ENG/Circulars

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