The Circular clarifies the procedure for review and filing of departmental appeals before the GSTAT in DGGI cases adjudicated by a Common Adjudicating Authority. The appellate authority is required to upload the order-in-appeal on the common portal and forward a copy to the CGST Commissionerate having jurisdiction over the CAA. The said Commissionerate shall examine the order, obtain inputs from DGGI, where required, and forward its comments and recommendations to the jurisdictional CGST Commissioners of all taxable persons/noticees involved.

The jurisdictional CGST Principal Commissioner/Commissioner of the taxable person/noticee shall be the reviewing authority under Section 112(3) of the CGST Act, 2017. Where an appeal is considered necessary, the reviewing authority may direct a subordinate officer to file and pursue the appeal before the GSTAT. Separate appeals are required for each taxable person/noticee and must be filed by the jurisdictional CGST Commissionerate before the GSTAT Bench having territorial jurisdiction over such taxable person/noticee, and not necessarily the Bench having jurisdiction over the CAA.