Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI https://www.taxtmi.com/circulars?id=68666 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. en-us Tue, 24 Jun 2025 00:00:00 +0530 Wed, 25 Jun 2025 10:04:00 +0530 TaxTMI RSS Generator Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI https://www.taxtmi.com/circulars?id=68666 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. Circulars GST Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68666