CBIC Clarifies Review & Appeal Process for CAA Orders Under CGST

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  • Last Updated on 26 June, 2025

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CAA orders review appeal

Circular No. 250/07/2025-GST, Dated 24-06-2025

The Central Board of Indirect Taxes and Customs (CBIC) has issued a crucial circular to bring clarity on the administrative authorities responsible for review, revision, and appeal of Orders-in-Original (O-I-Os) passed by Common Adjudicating Authorities (CAAs) in matters arising from show cause notices (SCNs) issued by the Directorate General of GST Intelligence (DGGI).

1. Designation of Reviewing and Revisional Authorities

To streamline the process and establish accountability, the CBIC has clarified that the:

  • Principal Commissioner or Commissioner of Central Tax,
  • Under whose jurisdiction the CAA (i.e., Additional Commissioner or Joint Commissioner) is posted,

shall serve as the following under the Central Goods and Services Tax (CGST) Act, 2017:

  • Reviewing Authority under Section 107, and
  • Revisional Authority under Section 108.

This ensures that the officer administratively responsible for the CAA also oversees the legal scrutiny and supervisory roles required under the Act.

2. Appellate Authority for Challenging O-I-Os

For the purpose of filing appeals against the O-I-Os passed by CAAs in such cases, the CBIC has specified that the:

  • Commissioner (Appeals) having jurisdiction over the Commissionerate in which the CAA is posted shall act as the appellate authority.

This jurisdictional alignment is determined in accordance with Table III of Notification No. 02/2017-Central Tax, dated 19-06-2017.

3. Departmental Representation in Appeal Proceedings

In addition to adjudication and appellate alignment, the same Commissionerate where the CAA is posted shall also be responsible for:

  • Representing the department during the appeal proceedings before the Commissioner (Appeals).

This avoids confusion over departmental representation and promotes administrative efficiency by assigning all related responsibilities—adjudication, review, revision, appeal, and representation—to the same jurisdictional structure.

4. Conclusion

With this circular, the CBIC has addressed a key procedural gap in handling DGGI-originated matters adjudicated by CAAs. The clarification ensures consistency in legal proceedings, reduces jurisdictional disputes, and strengthens the overall efficiency of the indirect tax adjudication and appellate framework.

Click Here To Read The Full Circular

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied