The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 256/02/2026-GST, dated 25 July 2026, prescribing the procedure for filing departmental appeals before the Goods and Services Tax Appellate Tribunal (GSTAT).
The circular applies to appeals against orders passed by appellate authorities in Directorate General of GST Intelligence (DGGI) cases adjudicated by a Common Adjudicating Authority (CAA).
The clarification resolves doubts regarding field formations for three issues: the reviewing authority for such appellate orders, the jurisdictional authority responsible for filing appeals before the GSTAT, and the appropriate GSTAT Bench to which such appeals must be filed.
In the circular, once an appellate authority passes an order u/s 107 of the CGST Act in a CAA case, it needs to upload the order on the common portal and send copies to the Principal Commissioner or Commissioner who has jurisdiction for the common Adjudicating Authority through email and physical mode.
The Commissioner who has jurisdiction over the CAA will analyse the appellate order and seek comments from the Directorate General of GST Intelligence (DGGI), if required, and forward recommendations to the jurisdictional Commissioners of all taxable persons or noticees involved in the matter.
CBIC has clarified that the jurisdictional Principal Commissioner or Commissioner of the taxable person or noticee will serve as the reviewing authority under Section 112(3) of the CGST Act.
If the reviewing authority is satisfied that an appeal should be filed, it may authorise a subordinate officer to file and pursue the departmental appeal before the Goods and Services Tax Appellate Tribunal (GSTAT).
As per the circular, separate appeals are required to be submitted for each taxable person or noticee by their respective jurisdictional CGST Commissionerates before the GSTAT Bench having territorial jurisdiction over that taxpayer, not the Commissionerate of the Common Adjudicating Authority.
When the jurisdictional Commissioner submits the appeal, they also inform the Commissioner who has jurisdiction over the CAA and furnish a copy of the appeal.
Read Also: GSTAT Extends Relaxation Measures for GST Appeal Filing Through Portal Till December 2026
The objective of the circular is to ensure a uniform, consistent process for departmental appeals in DGGI cases managed by common adjudicating authorities.
CBIC Circular No. 256/02/2026-GST
