The Central Board of Indirect Taxes and Customs, under the Department of Revenue, Ministry of Finance, has issued Circular No. 256/02/2026-GST dated 25 July 2026, clarifying the procedure for filing departmental appeals before the Goods and Services Tax Appellate Tribunal against orders passed by appellate authorities in cases where the original adjudication was undertaken by a Common Adjudicating Authority in matters investigated by the Directorate General of Goods and Services Tax Intelligence.
The clarification has been issued following references received from field formations regarding the competent reviewing authority, the jurisdictional authority responsible for filing an appeal and the appropriate territorial Bench of the GST Appellate Tribunal before which such an appeal is required to be filed.
The circular explains that Additional Commissioners and Joint Commissioners of specified Central Tax Commissionerates had earlier been empowered to function as Common Adjudicating Authorities with all-India jurisdiction for adjudicating show-cause notices issued by officers of the Directorate General of Goods and Services Tax Intelligence. The framework was introduced through Notification No. 02/2022-Central Tax dated 11 March 2022, which amended Notification No. 02/2017-Central Tax dated 19 June 2017, and was subsequently amended through Notification No. 27/2024-Central Tax dated 25 November 2024.
CBIC had also issued Circular No. 169/01/2022-GST dated 12 March 2022 and Circular No. 239/33/2024-GST dated 4 December 2024 regarding the assignment and adjudication of show-cause notices by Common Adjudicating Authorities in DGGI cases. Further, Circular No. 250/07/2025-GST dated 24 June 2025 laid down guidelines concerning the reviewing and revisional authorities and the filing of departmental appeals before the appellate authority against orders passed by a Common Adjudicating Authority.
The latest clarification has been issued after examination of the matter in consultation with the Union Ministry of Law and Justice. It seeks to ensure uniformity in the review of orders passed by appellate authorities and in the filing of departmental appeals before the GST Appellate Tribunal in such cases.
Communication of Order-in-Appeal
Where an appellate authority passes an order under Section 107 of the Central Goods and Services Tax Act, 2017, arising from an Order-in-Original passed by a Common Adjudicating Authority, the appellate authority shall upload the Order-in-Appeal on the common portal.
A copy of the Order-in-Appeal shall also be sent by email, along with a physical copy, to the Principal Commissioner or Commissioner of the CGST Commissionerate having jurisdiction over the Common Adjudicating Authority.
Examination by Commissionerate Having Jurisdiction Over the Common Adjudicating Authority
The Principal Commissioner or Commissioner of the CGST Commissionerate having jurisdiction over the Common Adjudicating Authority shall examine the Order-in-Appeal at the earliest.
Comments and inputs from the Directorate General of Goods and Services Tax Intelligence may also be obtained wherever required.
Thereafter, the Commissioner shall forward the comments, inputs and recommendations to the jurisdictional Principal Commissioners or Commissioners of all taxable persons or noticees covered by the relevant Order-in-Original.
Jurisdictional Commissioner to Act as Reviewing Authority
CBIC has clarified that the jurisdictional CGST Principal Commissioner or Commissioner of each taxable person or noticee shall act as the reviewing authority under Section 112(3) of the CGST Act, 2017, in respect of that taxable person or noticee.
The reviewing authority shall examine the legality and propriety of the Order-in-Appeal after taking into consideration the comments and recommendations received from the Commissionerate having jurisdiction over the Common Adjudicating Authority.
Where the reviewing authority concludes that an appeal is required to be filed, the authority may appoint and direct an officer subordinate to it to file and pursue the departmental appeal before the Goods and Services Tax Appellate Tribunal.
Separate Appeal for Each Taxable Person or Noticee
The circular specifically provides that a separate appeal must be filed for each taxable person or noticee covered by the Order-in-Appeal.
Each appeal shall be filed by the CGST Commissionerate having jurisdiction over the concerned taxable person or noticee.
Appeal to Be Filed Before the Territorially Competent GSTAT Bench
The departmental appeal shall be filed before the concerned Bench of the Goods and Services Tax Appellate Tribunal having territorial jurisdiction over the location of the respective taxable person or noticee.
Accordingly, the appeal will not necessarily be filed before the GSTAT Bench having jurisdiction over the Commissionerate of the Common Adjudicating Authority. The determining factor will be the territorial jurisdiction applicable to the individual taxable person or noticee.
Intimation After Filing of Appeal
After an appeal has been filed before the GST Appellate Tribunal, the jurisdictional Principal Commissioner or Commissioner shall intimate the Principal Commissioner or Commissioner having jurisdiction over the Common Adjudicating Authority.
A copy of the appeal filed before the Tribunal shall also be provided with the intimation.
Where the reviewing authority decides that no departmental appeal is required, the decision shall similarly be communicated to the Principal Commissioner or Commissioner having jurisdiction over the Common Adjudicating Authority.
Uniform and Coordinated Appellate Process
The clarification establishes a coordinated mechanism involving the appellate authority, the Commissionerate supervising the Common Adjudicating Authority, the Directorate General of Goods and Services Tax Intelligence and the jurisdictional Commissionerates of the taxable persons concerned.
The procedure is expected to facilitate timely examination of appellate orders, clearly assign responsibility for review and appeal, and ensure that departmental appeals are filed before the legally competent territorial Benches of the GST Appellate Tribunal.
Any difficulty arising in the implementation of the instructions may be brought to the notice of the Central Board of Indirect Taxes and Customs.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003335/ENG/Circulars
