Big GST Update: New Rules for Review and Appeals on DGGI Orders by Common Adjudicating Authorities

The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular to clarify the rules regarding the review,
revision, and appeals for orders passed by the common Adjudicating Authorities (CAAs), for show cause notices issued by the Directorate General of GST Intelligence (DGGI).

The previous notifications defined how such cases would be assigned to CAAs, there was no clear guidance on who would review, revise, or hear appeals against the orders passed by them. Therefore, the CBIC issued these new rules. These are as follows:

As per Section 107 of the CGST Act, 2017, the Principal Commissioner or Commissioner of Central Tax under whom the CAA is posted will review the order.

As per Section 108 of the CGST Act, 2017, the Principal Commissioner/Commissioner under whom the CAA is posted will be the revisional authority for the orders.

As per section 107 of the CGST Act, 2017, all Appeals against the order will be filed before the Commissioner (Appeals) to the territorial jurisdiction of the Principal Commissioner or the Commissioner of Central Tax, where the CAA (Additional/ Joint Commissioner) is posted.

The Commissioner or the Commissioner of Central Tax under whom the CAA (Additional/Joint Commissioner) works will represent the department in the appeal against the orders passed by CAA. They can also appoint any designated officer for filing the departmental appeals.

The reviewing or revising authority may ask DGGI for comments before making a decision on the CAA’s order.