CBIC issues clarification on the reviewing authority, revisional authority and appellate authority in respect of orders passed by CAA for show cause notices issued by DGGI

In brief

The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular¹ clarifying that, for Orders-in-Original (OIOs) passed by Common Adjudicating Authorities (CAAs), the Principal Commissioner or the Commissioner of Central Tax under whom the CAA is posted will serve as both the reviewing and revisional authority. Appeals will be heard by the Commissioner (Appeals) of the Principal Commissioner or the Commissioner of Central Tax, under whom the said CAA (Additional or Joint Commissioner) is appointed. The same Principal Commissioner or Commissioner will represent the Department in appeals, ensuring uniform procedures for the review, revision and appeal of such orders.