Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI

Last updated: 26 June 2025

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This notification clarifies the procedures for review, revision, and appeals concerning orders issued by the Common Adjudicating Authority (CAA). The CAA handles show cause notices originally issued by the Directorate General of GST Intelligence (DGGI). While previous circulars outlined the assignment of these notices to the CAA, this communication specifies the relevant authorities and mechanisms for challenging the CAA's decisions.

Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing North Block, New DelhiDated: 24th June, 2025 To,The Principal Chief Commissioners/ Chief Commissioners (All)The Principal Director General/ Director General (All)Madam/Sir, Subject: Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI - reg. Attention is draw

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FAQ :

This notification clarifies the reviewing, revisional, and appellate authorities for orders passed by the Common Adjudicating Authority (CAA) in relation to show cause notices issued by the DGGI.

Joint/Additional Commissioners posted in specified Commissionerates have been designated as the Common Adjudicating Authority (CAA) for show cause notices issued by the DGGI.

Previous circulars specified the procedure for assigning show cause notices to the CAA and their territorial jurisdiction.

Section 107 of the CGST Act, 2017 provides a detailed mechanism for handling appeals by the Appellate Authority, and rules have been framed accordingly.

Yes, the Reviewing Authority has the power under Section 107 of the CGST Act, 2017 to review adjudication orders passed by a CAA who is posted under that reviewing authority.

Notification No : Circular No. 250/07/2025-GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1003283/ENG/Circulars

Attached File : 322600_11471_circular_no_250_2025.pdf

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