ONE order. MULTIPLE taxpayers. ONE common adjudication.
But when it comes to filing a #DepartmentalAppeal before #GSTAT…
-> Who reviews the order?
-> Who files the appeal?
-> And before which bench?
These were PRACTICAL QUESTIONS waiting for procedural clarity.
The #CBIC has now issued a #Circular clarifying the process to be followed in cases where the “Order-in-Original” has been passed by a #CommonAdjudicatingAuthority (#CAA) in #DGGI matters.
Some Key Takeaways
📌 The jurisdictional #Commissioner of the taxpayer will be the reviewing authority.
📌 Separate departmental appeals are to be filed for each #taxpayer.
📌 The appeal will lie before the #GSTATBench having territorial jurisdiction over the respective taxpayer – not the location of the Common Adjudicating Authority.
At first glance, it may appear procedural.
In reality, procedural clarity is what keeps #Litigation moving.
As tax litigators often say,
“𝘈 𝘨𝘰𝘰𝘥 𝘤𝘢𝘴𝘦 𝘥𝘦𝘴𝘦𝘳𝘷𝘦𝘴 𝘵𝘩𝘦 𝘳𝘪𝘨𝘩𝘵 𝘧𝘰𝘳𝘶𝘮. 𝘈𝘯 𝘦𝘧𝘧𝘪𝘤𝘪𝘦𝘯𝘵 𝘴𝘺𝘴𝘵𝘦𝘮 𝘥𝘦𝘴𝘦𝘳𝘷𝘦𝘴 𝘵𝘩𝘦 𝘳𝘪𝘨𝘩𝘵 𝘱𝘳𝘰𝘤𝘦𝘥𝘶𝘳𝘦.”
This Circular may not change the “Substantive Law”.
But it certainly removes uncertainty in the manner departmental appeals are to be reviewed and instituted in DGGI cases.
𝐶𝐵𝐼𝐶 𝐶𝑖𝑟𝑐𝑢𝑙𝑎𝑟 𝑁𝑜. 256/02/2026-𝐺𝑆𝑇 𝑑𝑎𝑡𝑒𝑑 25𝑡ℎ 𝐽𝑢𝑙𝑦 2026 – Download here – https://lnkd.in/gFbmKC95
Sometimes, the most valuable hashtag#reforms are not those that “create new rights”, but those that bring “clarity to existing ones”.
