Circular No. 250/07/2025-GST dated 24 June 2025

Key Pointrs –

• The circular clarifies the procedure regarding review, revision, and appeals against Orders-in-Original (O-I-Os) passed by the Common Adjudicating Authority (CAA), especially in relation to Show Cause Notices (SCNs) issued by the Directorate General of GST Intelligence (DGGI).
• It builds upon Notification No. 02/2017 and Circular No. 239/33/2024-GST, which had appointed Joint/Additional Commissioners in certain Commissionerates as CAAs. However, those notifications lacked clarity on post-adjudication processes, which this circular now addresses in consultation with the Ministry of Law and Justice.
• To ensure uniformity in handling Orders-in-Original (O-I-Os) passed by Common Adjudicating Authorities (CAAs), the circular clarifies that the Principal Commissioner or Commissioner under whom the CAA is posted will act as the reviewing and revisional authority. 
• Appeals will lie before the Commissioner (Appeals) having jurisdiction over that Commissionerate. The same Commissionerate will also represent the department in appeal proceedings, and may designate a subordinate officer for filing appeals. Additionally, the reviewing or revisional authority may seek comments from the concerned DGGI before deciding the matter.