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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        CBIC issued Circular No. 250/07/2025-GST clarifying jurisdictional authorities for review, revision, and appeals regarding orders passed by Common Adjudicating Authority (CAA) on DGGI show cause notices. Under CGST Act Sections 107-108, the Principal Commissioner or Commissioner under whom CAA is posted serves as reviewing and revisional authority. Appeals lie before Commissioner (Appeals) within corresponding territorial jurisdiction per notification 02/2017. The same Principal Commissioner/Commissioner represents department in appeal proceedings and may appoint subordinate officers for filing departmental appeals. Reviewing/revisional authorities may seek DGGI comments before deciding on CAA orders, ensuring uniform procedural compliance across all adjudication matters.

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