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The Central Board of Indirect Taxes and Customs (CBIC) has issued procedural guidelines to clarify the review and appeal process for adjudication orders in multi-state Goods and Services Tax (GST) cases handled by Common Adjudicating Authorities (CAAs).
This move addresses jurisdictional ambiguities and aims to streamline post-adjudication processes involving high-value investigations by the Directorate General of GST Intelligence (DGGI).
The clarification, issued through Circular No. 250/07/2025-GST dated June 24, 2025, addresses a critical gap in the GST post-adjudication process—one that had led to delays, jurisdictional confusion, and procedural lapses in high-value investigations involving tax evasion.
To remedy procedural delays and legal uncertainty in high-value investigations, CBIC has clarified that the Principal Commissioner or Commissioner of Central Tax, under whom the CAA functions, will act as the reviewing authority under Section 107 of the Central Goods and Services Tax (CGST) Act. The same official will also exercise revisional powers under Section 108, both of which pertain to handling appeals against demand or adjudication orders.
Furthermore, appeals against orders passed by CAAs will be handled by the Commissioner (Appeals), who has territorial jurisdiction over the Principal Commissioner or Commissioner of Central Tax supervising the adjudicating authority.
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