Review and Appeal Mechanism for CAA Orders under GST
CBIC Clarifies Review and Appeal Mechanism for CAA Orders under GST
📜 Clarified: Who Can Review, Revise, and Hear Appeals on Orders by Common Adjudicating Authorities (CAA) in DGGI Cases?
In GST enforcement, clarity on jurisdiction and procedural roles is critical—especially when multiple authorities are involved. Recently, a fresh clarification was issued to streamline Reviewing, Revisional, and Appellate procedures for orders passed by Common Adjudicating Authorities (CAAs), particularly in the context of show cause notices issued by the Directorate General of GST Intelligence (DGGI).
Let’s break down this important update:
🧾 Background
The government, via Notification No. 02/2017 – Central Tax dated 19th June 2017, designated certain Joint or Additional Commissioners posted in specific Commissionerates as Common Adjudicating Authorities (CAAs) for adjudicating DGGI-related show cause notices.
Further guidance was issued through Circular No. 239/33/2024-GST dated 4th December 2024, detailing the territorial jurisdiction and procedures to be followed by CAAs. However, there remained ambiguity around who would review, revise, or hear appeals for the orders passed by these CAAs.
🧑⚖️ Key Clarifications
After consultations with the Ministry of Law & Justice, the Central Board of Indirect Taxes and Customs (CBIC) issued clarifications to ensure uniformity and transparency in handling appeals, reviews, and revisions of such orders.
1️⃣ Reviewing Authority – Section 107 of CGST Act
- The Principal Commissioner or Commissioner of Central Tax, under whom the CAA (i.e., Joint/Additional Commissioner) is posted, shall act as the reviewing authority.
2️⃣ Revisional Authority – Section 108 of CGST Act
- The same Principal Commissioner or Commissioner will also act as the revisional authority for orders passed by CAAs.
3️⃣ Appellate Authority – Section 107
- Appeals against O-I-Os (Orders-in-Original) passed by CAAs will lie with the Commissioner (Appeals) who has jurisdiction over the area where the CAA is posted, as per Table III of Notification No. 02/2017.
4️⃣ Departmental Representation in Appeals
- The Principal Commissioner/Commissioner under whom the CAA is posted will also represent the department in appeals. They may appoint a subordinate officer as the designated officer for this purpose.
5️⃣ DGGI Comments Permitted
- Before reviewing or revising any O-I-O, the reviewing or revisional authority may seek comments from the concerned DGGI unit that originally issued the show cause notice.
📢 What Should Be Done Next?
- All GST Commissionerates are requested to issue trade notices to publicize these instructions.
- Any implementation difficulties should be reported to the CBIC for resolution.
✅ Final Thoughts
This clarification brings welcome uniformity in dealing with decisions passed by Common Adjudicating Authorities, especially where DGGI is the issuing authority. It clearly defines who has the jurisdiction to review, revise, or hear appeals, ensuring that procedural fairness and legal compliance are upheld across all regions.
For tax professionals and businesses dealing with DGGI matters, understanding this hierarchy is essential for effective representation and case handling.
Stay tuned to CA Cult for simplified insights on tax laws, compliance updates, and government notifications.
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- TDS and TCS provisions applicable from April 1, 2025
- Rationalizing TDS: A Deep Dive into Budget 2025’s Proposals
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