This circular provides clarity on the authorities responsible for review, revision, and appeal of Orders-in-Original (O-I-Os) issued by Common Adjudicating Authorities (CAA) appointed for adjudicating show cause notices issued by the Directorate General of GST Intelligence (DGGI).

It specifies that the Principal Commissioner or Commissioner of Central Tax under whom the CAA (Additional/Joint Commissioner) is posted will act as both the reviewing and revisional authority under Sections 107 and 108 of the CGST Act, 2017. Appeals against CAA orders will lie before the Commissioner (Appeals) having jurisdiction corresponding to the posting of the CAA. The same Commissionerate will also represent the department in appellate proceedings and may designate officers for filing departmental appeals.

The circular further provides that reviewing or revisional authorities may seek inputs from the concerned DGGI formations before finalizing decisions on such orders.