Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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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.
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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