CBIC Clarifies On Review, Revision, Appeal In DGGI Cases
The Central Board of Indirect Taxes and Customs (CBIC) has issued a detailed circular clarifying the review, revision, and appeal mechanisms for Orders-in-Original (O-I-Os) passed by Common Adjudicating Authorities (CAAs) in investigations initiated by the Directorate General of GST Intelligence (DGGI).
The circular, dated June 24, 2025, seeks to address long-standing procedural ambiguities that have plagued high-value DGGI cases, including delays, conflicting interpretations, and jurisdictional overlaps. Despite this effort, the lack of clarity on the appropriate first appellate forum risks undermining the circular’s objectives and may leave taxpayers and officers in procedural uncertainty.
Under Notification No. 02/2017, Joint or Additional Commissioners were designated as CAAs to adjudicate DGGI-origin cases. However, the legal recourse following such orders—particularly appeals and departmental reviews—had no structured framework.
Circular No. 239/33/2024-GST clarified the territorial jurisdiction of CAAs but did not cover appeal and revision processes. Following consultations with the Ministry of Law and Justice, CBIC issued the current clarification to fill the gap.
Therefore, to ensure uniformity in procedure for review, revision, and appeal against the
Orders-in-Original (O-I-Os) adjudicated by Common Adjudicating Authorities, it is hereby
clarified that:
a) Review under Section 107 of the CGST Act, 2017: The Principal Commissioner or Commissioner of Central Tax under whom the Common Adjudicating Authority (Additional/ Joint Commissioner) is posted shall be the reviewing authority in respect of such O-I-Os.
b) Revisional Power under Section 108 of the CGST Act, 2017: The Principal Commissioner or Commissioner of Central Tax under whom the Common Adjudicating Authority (Additional/ Joint Commissioner) is posted shall be the revisional authority in respect of such O-I-Os.
c) Appeal Procedure under Section 107 of the CGST Act, 2017: Appeals against the order of Common Adjudicating Authority (Additional/Joint Commissioner) shall lie before the Commissioner (Appeals) corresponding to the territorial
jurisdiction of the Principal Commissioner or the Commissioner of Central Tax, under whom the said Common Adjudicating Authority (Additional/ Joint Commissioner) is posted, as specified in Table III of notification No. 02/2017- Central tax dated 19th June, 2017.
d) Department's Representation in Appeals: The Principal Commissioner or Commissioner of Central Tax of such Commissionerate under whom the Common Adjudicating Authority (Additional/Joint Commissioner) is posted shall represent the department in appeal proceedings against the O-I-Os passed by such Common Adjudicating Authority (Additional/ Joint Commissioner) and accordingly may appoint any officer subordinate to him to be the designated officer for filing departmental appeals.
Circular Details
Circular No. 250/07/2025-GST
Date: 24/06/2025
Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
