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

North Block, New Delhi
Dated: 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 drawn to notification No. 02/2017 dated 19th June 2017 (as amended) read with circular No. 239/33/2024-GST dated 04th December 2024, wherein Joint/Additional Commissioners posted in specified Commissionerates have been designated as Common Adjudicating Authority (CAA) in respect of show cause notices issued by Directorate General of GST Intelligence (DGGI). The said circular has specified the procedure to be followed in case of assigning such show cause notices to the Common Adjudicating Authority along with their territorial jurisdiction. However, it does not specify the procedure related to review, revision, and appeals for such Orders-in -Original (O-I-Os) passed by CAA.

2. The matter has been examined in consultation with the Union Ministry of Law and Justice which has clarified that section 107 of the CGST Act, 2017 provides a detailed mechanism for handling the appeals by the Appellate authority and by exercising the same power, the rules have also been framed with regard to appeal and review. Similarly, the Reviewing Authority also has the power under the said section to review adjudication orders passed by a CAA who is posted under the said reviewing authority.

Official copy of the circular has been attached

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.