Review and revision authority for CAA GST orders rests with the Principal Commissioner/Commissioner; appeals to Commissioner (Appeals). The Principal Commissioner or Commissioner of Central Tax under whom the Common Adjudicating Authority is posted shall be the reviewing authority under Section 107 and the revisional authority under Section 108 for Orders-in-Original passed by the CAA; appeals against such orders shall lie before the Commissioner (Appeals) corresponding to the territorial jurisdiction of that Principal Commissioner or Commissioner, who shall represent the department in appeal proceedings and may appoint a subordinate officer to file departmental appeals. The reviewing or revisional authority may seek comments from the concerned DGGI formation before deciding.