Clarification on Authorities for Orders Passed by Common Adjudicating Authority (CAA) in DGGI Cases

Issue:

Previously, while Joint/Additional Commissioners were designated as CAAs for DGGI-issued show cause notices, the process for reviewing, revising, or appealing their “Orders-in-Original” (O-I-Os) wasn’t clearly defined. This circular fill that gap, ensuring uniformity and transparency in the process.

Key takeaway from the circular:

1. Review under Section 107 of the CGST Act, 2017: The Principal Commissioner or Commissioner of Central Tax, under whom the CAA (Additional/Joint Commissioner) is posted, will now serve as the reviewing authority for these O-I-Os.

2. Revisional Power under Section 108 of the CGST Act, 2017: Similarly, the Principal Commissioner or Commissioner of Central Tax supervising the CAA will also be the revisional authority for such orders.

3. Appeal Procedure under Section 107 of the CGST Act, 2017: Appeals against the CAA’s orders will go to the Commissioner (Appeals) whose territorial jurisdiction corresponds to that of the Principal Commissioner or Commissioner of Central Tax under whom the CAA is posted. This aligns with Table III of notification No. 02/2017-Central tax dated 19th June, 2017.

4. Department’s Representation in Appeals: The Principal Commissioner or Commissioner of Central Tax of the Commissionerate where the CAA is posted will represent the department in appeal proceedings. They can also appoint a subordinate officer to file departmental appeals.

5. Consultation with DGGI: Reviewing or revisional authorities have the option to seek comments from the concerned DGGI formation before making a decision on the order passed by the CAA.

This clarification is a welcome step towards streamlining the adjudication and appeal process under GST, especially for cases initiated by DGGI. It aims to reduce ambiguity and ensure a consistent approach across different authorities

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