CBIC outlines detailed procedures for review, revision, and appeal for orders passed by Common Adjudicating Authorities

The Central board of indirect taxes and customs (CBIC) Tuesday outlined detailed procedures for review, revision, and appeal for orders passed by Common Adjudicating Authorities.

The move aims to eliminate jurisdictional confusion for cases where companies have received complex, multi-state notices from directorate general of GST intelligence (DGGI), where the lack of defined appellate authority created procedural delays and litigation uncertainty.

The instruction specifies that Principal Commissioner or Commissioner of Central Tax under whom the Common Adjudicating Authority is posted will serve as the reviewing authority under Section 107 of the CGST Act.


The same authority will also hold revisional powers under Section 108.

Both sections deal with taxpayers appeal against the demand or notice.

Appeals against orders from the Common Adjudicating Authority will lie with the Commissioner (Appeals) having territorial jurisdiction over the Principal Commissioner or Commissioner of Central Tax under whom the authority is posted.

The Principal Commissioner or Commissioner of Central Tax will represent the department in appeal proceedings and may appoint a subordinate officer to file departmental appeals.

Experts said this will help industries receiving multiple notices and reflects the government’s evolving commitment to procedural fairness in high-stakes investigations across sectors.

"This circular will have far-reaching implications across sectors frequently targeted in large-scale GST investigations, including banking, insurance, online gaming, hospitality, real estate, FMCG, manufacturing, and logistics," Rajat Mohan, Senior Partner, AMRG & Associates said.