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of <h1>Principal Commissioner serves as reviewing and revisional authority for Common Adjudicating Authority orders under sections 107-108</h1> The Central Board of Indirect Taxes and Customs clarified procedures for review, revision, and appeals regarding orders passed by Common Adjudicating Authorities on show cause notices issued by the Directorate General of GST Intelligence. The Principal Commissioner or Commissioner under whom the Common Adjudicating Authority is posted serves as both reviewing and revisional authority under sections 107 and 108 of the CGST Act. Appeals against such orders lie before the Commissioner (Appeals) corresponding to the territorial jurisdiction. The concerned Commissioner represents the department in appeal proceedings and may appoint subordinate officers as designated officers for filing departmental appeals.
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