This circular clarifies the review, revision, and appeal procedures for Orders-in-Original (O-I-Os) passed by Common Adjudicating Authorities (CAAs), who handle show cause notices issued by the DGGI. While earlier guidelines had designated certain officers as CAAs, they did not detail who would review or hear appeals against their orders.

Now, it’s clarified that the Principal Commissioner or Commissioner of Central Tax under whom the CAA (Joint/Additional Commissioner) is posted will act as both the Reviewing Authority (Section 107) and Revisional Authority (Section 108). Appeals against CAA orders will lie with the Commissioner (Appeals) in the corresponding jurisdiction. Additionally, the same Principal/Commissioner will represent the department in appeals and may designate an officer for filing them.