Key Pointers -

• In certain DGGI cases, a Common Adjudicating Authority (CAA) is empowered with all-India jurisdiction to adjudicate show cause notices issued by DGGI officers. The circular addresses the next stage, what happens when an appeal is decided against such a CAA order.
• Once the appellate authority passes an order under Section 107, the order must be uploaded on the common portal and sent to the Pr. Commissioner/Commissioner of the CGST Commissionerate having jurisdiction over the CAA, along with physical and email copies. 
• The Commissionerate having jurisdiction over the CAA will examine the appellate order and, wherever required, obtain comments and inputs from DGGI. Its comments and recommendations are then forwarded to the jurisdictional CGST Commissioners of all taxable persons/notices involved.
• For Section 112(3), the jurisdictional CGST Pr. Commissioner/Commissioner of the particular taxable person or noticee becomes the reviewing authority. The authority will examine the legality and propriety of the appellate order, taking into account the CAA Commissionerate's comments and recommendations. 
• Where the reviewing authority decides that the department should appeal, an officer subordinate to that authority may be directed to file and pursue the appeal before the GSTAT. Importantly, a separate appeal must be filed for each taxable person/noticee. 
• The appeal is to be filed by the jurisdictional CGST Commissionerate of the concerned taxable person/noticee before the GSTAT Bench having territorial jurisdiction over that taxable person/noticee, rather than simply the Bench linked to the CAA's Commissionerate. After filing, the CAA Commissionerate must also be informed and provided with a copy of the appeal.