The Central Board of Indirect Taxes and Customs (CBIC), on July 25, 2026, has clarified the procedure for filing departmental appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) against appellate authority orders in cases where the original adjudication was carried out by a Common Adjudicating Authority (CAA) for DGGI investigations.
The following has been stated:
• Communication of appellate orders: The appellate authority must upload the order-in-appeal on the common portal and send copies (both email and physical) to the Principal Commissioner/Commissioner having jurisdiction over the CAA.
• Examination of orders: The Commissioner having jurisdiction over the CAA shall examine the appellate order, seek comments from DGGI where necessary, and forward recommendations to the jurisdictional Commissioners of all taxable persons involved.
• Reviewing authority: The jurisdictional Principal Commissioner/Commissioner of each taxable person shall act as the reviewing authority under Section 112(3) of the CGST Act, 2017, and may authorize a subordinate officer to file and pursue the departmental appeal before GSTAT.
• Separate appeals: Separate appeals must be filed for each taxable person/noticee by their respective jurisdictional CGST Commissionerate before the GSTAT Bench having territorial jurisdiction over the taxable person.
• Post-filing intimation: After filing an appeal, the jurisdictional Commissioner must inform the Commissioner having jurisdiction over the CAA and provide a copy of the appeal. If no appeal is proposed, the decision must also be communicated to the CAA's jurisdictional Commissioner.
Please refer to the document attached below for more details.
[Circular No. 256/02/2026-GST]
