Through Circular No. 250/07/2025-GST, the Central Board of Indirect Taxes and Customs (CBIC) has introduced a new set of regulations aimed at easing the procedures for reviewing, revising, and appealing decisions made by the Common Adjudicating Authorities (CAAs) in cases initiated by the Directorate General of GST Intelligence (DGGI).
Earlier, confusion arose over who could manage the appeals and reviews for these decisions. The same confusion has been cleared under the newly released circular dated June 24, 2025, via furnishing a straightforward procedure in line with the current tax norms.
Key Points of GST Circular No. 250
Review and Revision Authorities: The Principal Commissioner or Commissioner of Central Tax will now also be responsible for reviewing and revising the decisions made by the CAA under whom the CAA (who can be a Joint or Additional Commissioner) works.
Filing Appeals: If a decision has been made by CAA, and one wishes to file their appeal to it, then they need to appeal before the Commissioner (Appeals) located in the area where the Common Adjudicating Authorities (CAAs) is based.
Department Representation: In these appeals, the Principal Commissioner or Commissioner will represent the department and has the choice to assign a junior officer to manage the same.
Consulting DGGI: The reviewing and revising authorities before making decisions on any orders issued by a CAA can take advice from the appropriate parts of the DGGI.
Read Also: Delhi HC: DGGI and State GST Authorities Cannot Conduct Parallel Probes on the Same Issue
The public is to be notified of the updated norms, and they can report any challenges encountered in implementation, CBIC told its officers.
