References were received from field formations seeking clarification on filing of departmental appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) against orders of appellate authority, in cases where Orders-in-Original were passed by a Common Adjudicating Authority (CAA) in DGGI-investigated matters. The clarification follows earlier notification No. 02/2022-Central Tax dated March 11, 2022 (as amended by notification No. 27/2024-Central Tax dated November 25, 2024) empowering specified Additional/Joint Commissioners as CAA with all-India jurisdiction, and circulars No. 169/01/2022-GST, No. 239/33/2024-GST, and No. 250/07/2025-GST addressing related procedural aspects. The matter was examined in consultation with the Union Ministry of Law and Justice.

The circular clarifies the procedure as follows: the appellate authority shall upload the order-in-appeal on the common portal and send a copy to the Pr. Commissioner/Commissioner of the CGST Commissionerate having jurisdiction over the CAA. That Commissioner shall examine the order after seeking comments from DGGI if required, and forward recommendations to the jurisdictional CGST Pr. Commissioner/Commissioner of each taxable person/noticee involved. The jurisdictional CGST Pr. Commissioner/Commissioner of a particular taxable person/noticee shall be the reviewing authority under Section 112(3) of the CGST Act, 2017, and may appoint a subordinate officer to file and pursue the departmental appeal before GSTAT. Separate appeals are to be filed for each taxable person/noticee by the jurisdictional CGST Commissionerate of that person, before the Bench of GSTAT having territorial jurisdiction over such taxable person/noticee. After filing, the jurisdictional Commissioner shall intimate the Commissioner having jurisdiction over the CAA, along with a copy of the appeal; where no appeal is proposed, the same intimation procedure applies.