Clarification on Review, Revision & Appeal Process for CAA Orders – Circular 250/07/2025

Circular No.: 250/07/2025-GST
Date of Circular: 24th June 2025
Relevant Sections and Rules:

• Section 107, CGST Act, 2017 – Appeals to Appellate Authority
• Section 108, CGST Act, 2017 – Revision by Revisional Authority
• Section 168(1), CGST Act – Power to issue instructions
• Notification No. 02/2017 – Central Tax dated 19.06.2017
• Notification No. 05/2020 – Central Tax dated 13.01.2020
• Circular No. 239/33/2024-GST dated 04.12.2024

Clarification on Review, Revision, and Appeal for Orders Passed by Common Adjudicating Authority (CAA):

1. Background and Legal Framework:
   The circular addresses the issue of reviewing and appellate authorities for Orders-in-Original (O-I-Os) passed by Common Adjudicating Authorities (CAAs) designated under Notification No. 02/2017 (as amended) and Circular No. 239/33/2024-GST. While the adjudication procedure was clarified earlier, the mechanisms for review, revision, and appeal of such orders remained unspecified.
2. Legal Consultation and Interpretation:
   Upon consultation with the Ministry of Law and Justice, it has been clarified that:

• Section 107 governs appeals and review powers.
• Section 108 governs revision powers.
• The officer under whom the CAA (Addl./Joint Commissioner) is posted holds the necessary statutory jurisdiction to review, revise, and represent in appeals against such orders.

Clarifications Provided in This Circular:

1. a) Reviewing Authority (Section 107):
   The Principal Commissioner or Commissioner of Central Tax under whom the CAA is posted shall act as the Reviewing Authority for O-I-Os passed by that CAA.
2. b) Revisional Authority (Section 108):
   The same Principal/Commissioner under whom the CAA (Joint/Additional Commissioner) is posted shall be the Revisional Authority for the orders passed by the said CAA.
3. c) Appellate Authority (Section 107):
   Appeals against orders of the CAA shall lie before the Commissioner (Appeals) having territorial jurisdiction over the Commissionerate where the CAA is posted, as specified in Table III of Notification No. 02/2017–CT.
4. d) Representation in Appeals:
   The concerned Principal Commissioner or Commissioner shall be responsible for representing the department in appeal proceedings and may appoint a designated officer subordinate to him for filing the departmental appeal.
5. e) Inputs from DGGI for Review or Revision:
   Before taking any decision, the reviewing/revisional authority may seek comments or input from the relevant DGGI formation involved in the SCN proceedings.

Source: Circular No.: 250/07/2025-GST