The circular lays down the procedure for review of orders-in-appeal arising from orders passed by a Common Adjudicating Authority in DGGI cases.

It invites attention to Notification No. 02/2017-Central Tax dated 19.06.2017, as amended by as amended by subsequent notifications dated 11.03.2022 and 25.11.2024. Said notification provides for the appointment of specified Additional/Joint Commissioners as Common Adjudicating Authorities (CAAs) for DGGI cases.

It also refers to Circulars No. 169/01/2022-GST and 239/33/2024-GST, which prescribe the related assignment and adjudication procedures, while Circular No. 250/07/2025-GST dealt with review and departmental appeals before the Appellate Authority. The present circular extends these procedural clarifications to departmental appeals before GSTAT.

The appellate authority uploads the order on the portal and sends a copy to the Commissioner having jurisdiction over the Common Adjudicating Authority, who examines it and forwards comments to the jurisdictional Commissioner of each taxpayer.

The jurisdictional CGST Commissioner of each taxpayer is the reviewing authority under section 112(3). A separate appeal is to be filed for each taxpayer before the GSTAT bench having territorial jurisdiction over that taxpayer, and the Commissioner having jurisdiction over the Common Adjudicating Authority is to be informed whether or not an appeal has been filed.