CBIC Clarifies Appeal Rules for DGGI’s Common Adjudicating Authorities
In a significant move for GST litigation procedures, the CBIC has issued a clarification on Common Adjudicating Authorities (CAA) under the Directorate General of GST Intelligence (DGGI), focusing on review, revision, and appeal processes for adjudication orders. This clarification aims to streamline legal procedures and ensure jurisdictional transparency for taxpayers and officers alike.
What Are Common Adjudicating Authorities (CAA)?
This setup is especially relevant in DGGI-led cases involving multiple jurisdictions or complex investigations.
Key CBIC Clarifications: Review & Appeal Procedures
As per Instruction No. 01/2024-25 DGGI dated 07.06.2024, the CBIC laid out the jurisdiction and responsibilities for review and appeal proceedings of orders passed by CAAs:
For Review under Section 107(2) of CGST Act
- This applies even though the CAA may belong to a different zone or office.
Revision under Section 108 of CGST Act
- The Principal Commissioner/Commissioner in the region where the notice was issued has the power to revise the order passed by the CAA.
For Filing Appeals before Appellate Authority
- The taxpayer need not approach the CAA’s zone or office for appeals.
Example Scenario for Clarity
| Scenario | Adjudicating Officer | Jurisdiction for Appeal/Review |
|---|---|---|
| SCN issued in Chennai, adjudicated by DGGI Delhi Zonal Unit | CAA from Delhi | Chennai CGST Commissioner handles review/appeal |
🔍 Expert View: “This clarification removes the long-standing confusion about who should review or handle appeals when adjudication is centralized through CAAs. It ensures procedural fairness and reduces administrative burden on taxpayers,” says a retired CGST Commissioner.
Why This Matters for Taxpayers
- Clarity on jurisdiction reduces delay in filing appeals.
- Avoids confusion when DGGI officers outside the taxpayer’s state pass adjudication orders.
- Legal certainty for consultants and GST officers handling high-stake cases.
Official Source
This clarification is based on Instruction No. 01/2024-25 DGGI dated 07.06.2024 issued by CBIC. You can access the official PDF from cbic-gst.gov.in under DGGI instructions.
FAQs
1. Who will review an order passed by a Common Adjudicating Authority?
The jurisdictional Commissioner of CGST where the notice was originally issued.
2. Can a taxpayer file an appeal in their home jurisdiction even if the order was passed by DGGI Delhi?
Yes. As per CBIC clarification, appeals lie with the jurisdictional office where the SCN originated.
3. Does this apply only to DGGI-led cases?
Primarily, yes.
Summary
CBIC clarifies that review, revision, and appeal for orders passed by Common Adjudicating Authorities under DGGI will lie with the jurisdictional CGST Commissioner where the original SCN was issued, not the CAA’s zone.
Final Thoughts
This clarification from CBIC simplifies a grey area in GST adjudication. By clearly assigning review and appeal jurisdiction to local CGST offices, it aligns legal processes with taxpayer convenience.
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